The Use of Sustainable Balanced Scorecard as a Tool for Strategic Planning and Resource Efficiency Improvement: An Empirical Study in the Mustansiriya University

The purpose of this study was to establish a sustainable balanced scorecard for the selected population with the inclusion of resources, objectives, indicators, measures, issues, and dimensions of the sustainability of Iraqi universities using the philosophy of strategic planning following a scientific and modern manner. Through the diagnosis of strengths and weaknesses following the use of the proposed treatment, the card was designed to improve the efficiency of the resources at the Faculty of Management and Economics in Mustansiriya University. The study concluded that what was needed to ensure the assessment of the performance and the integration of the dimensions of sustainability was no longer in accordance with the modern methods and techniques. Also, the most important part of the planning process of the Faculty of Management and Economics was to identify the strengths and weaknesses of their positions, compare the actual reality of the quality standards of higher education organizations, and improve the efficiency of their resources.