Transformación institucional mediante BSC informatizado: revisión de alcance en el contexto universitario peruano

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Authors: Jesús Enrique Reyes Acevedo, Ronal Atilio Arévalo Montalván, Roberto Alejandro Pacheco Robles, Yuli Novak Ormeño Torres, María Elena Tello Macahuachi
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Abstract

The research addressed the issue of strategic management in higher education through a comprehensive scoping review on the implementation of the computerized Balanced Scorecard (BSC) as a catalytic mechanism for institutional transformation in Peruvian universities. Through a critical analysis of national regulations, indexed scientific literature, and recent institutional experiences, structural conditions, cultural barriers, and technological opportunities for the adoption of digital BSC-based systems were identified. The findings indicated that while University Law No. 30220 has established a favorable regulatory framework and growing interest in results-based management, severe limitations persist in technological infrastructure, organizational culture, and technical capabilities that hinder the actual operation of documented strategies. However, the computerization of the BSC emerges as a viable and necessary solution to align strategic objectives with daily operations, monitor indicators in real-time, and foster a culture of continuous improvement based on evidence. It was concluded that institutional transformation in the Peruvian university context requires an urgent transition from manual bureaucratic models to integrated information ecosystems, supported by committed leadership and training in strategic management. The research contributed to the field of university management by proposing a software architectural model adapted to the Peruvian context, pointing out lines for future research in interoperability and predictive analysis.

Fields of Study & Subjects

Accounting and Organizational Management Information Technology Governance and Strategy Knowledge Management in Higher Education

Publication details

Journal / source
Innovación Integral
Volume
3
Issue
1
Pages
51–71
Publication date
10 February 2026
Language
EN