Performance indicators and corporate social responsibility: evidence from Portuguese higher education institutions
by Fatima David, Rute Abreu, Francisco Carreira, Sidalina Goncalves
International Journal of Banking, Accounting and Finance (IJBAAF), Vol. 2, No. 3, 2010

Abstract: This research focuses on Portugal and the use of performance indicators to assess whether or not higher education institutions (HEIs) are fulfilling their mission and reaching their goals. HEIs are able to improve their non-financial performance and overall welfare as a CSR strategy. The results show that HEI performance indicators are correlated with CSR and emphasise strategic benefits, such as efficiency, effectiveness and economy of the new public sector management that each HEI must adopt. They have a particular role to support the sustainable development of these institutions and to promote management accounting as source of indispensable and fundamental information for the decision-making process.

Online publication date: Wed, 02-Jun-2010

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