The purpose of this study is to design instructional objectives and to enhance student learning performance/satisfaction through the use of Balanced Scorecard (BSC). To evaluate and improve enterprise performance, BSC can be divided into four perspectives: financial, customer, internal process, and learning and growth. The essence of BSC was extracted and instructional objectives were developed in four perspectives: academic performance, student, teaching process and learning and growth. A case was used to verify the usefulness of BSC in designing instructional objectives. Results showed that applying BSC in designing instructional objectives improved students’ academic performance and satisfaction in a freshman intermediate accounting course in the Department of Business Education under certain university.
Analyzed with LISREL, a significant cause-and-effect relationship is found among the four perspectives.
