Heuristics of Balanced Scorecard research in universities: A systematic review

Abstract

There is a knowledge gap regarding the heuristics used in research on the use of the Balanced Scorecard (BSC) in universities, increasing uncertainty when generalizing the results and evaluating their effectiveness in improving institutional performance. Thus, this study aimed to analyze this heuristic through a systematic review of the literature published between 2000 and 2025, using the Web of Science, Scopus, ERIC, and SciELO databases. The PRISMA ScR protocol was established, identifying 37 studies, which were organized under an adaptation of the SPIDER protocol. The results show a limited capacity for generalization, making it difficult to establish with certainty the contribution of the BSC to university performance. Greater methodological rigor is required in the research to guarantee the validity and applicability of the findings.