Assistant Professor of Accounting, University of Kurdistan (UOK), Sanandaj, Iran.
Different models with various approaches to strategic positioning have been employed to define it in various industries. As one of the powerful models, BSC analyses all aspect of organization evenly.
In this study BSC is used as an instrument to make Shiraz University more efficient in implementing strategic and performance or supporting their strategic plan. Therefore this study aims to design and implement BSC system in Iranian universities in order to improve their efficiency