The Balanced Scorecard (BSC) is a widely adopted performance management model first introduced in the early 1990s. More recently, it has been proposed as the basic for a strategic management model. The authors believe that by proposing a proper framework for structuring the process of establishing BSC and strategy mapping, it would be possible to follow the procedure in a more stepwise procedure.In this paper, we propose a Decision Making Trial and Error Laboratory (DEMATEL) framework, as a powerful group decision making model to build the structural relationships among the strategic objectives for a BSC that establish for universities in Iran. The analysis results indicate that internal process is the significant perspective of BSC for universities. Cost control in financial perspective, product quality in customer perspective, Currency of faculty and classroom material/ experiences in internal process perspective and Information Infrastructure in learning and growth perspective are the most essential factors in perspectives of BSC.
