استخدام بطاقة الأداء المتوازن في تطوير وتحسين أداء المؤسسات العامة السعودية غير الهادفة للربح: دراسة ميدانية

الملخص EN

The importance of this study lays in the importance of the role of Saudi public institutions that pro- vide non-profit services and thus evaluate the quality and value of service to achieve the satisfaction of employees, customers and society as a whole.

the aim of this study is to know the importance of using BSC in developing and improving the performance of Saudi non-profit public institutions.

a questionnaire was developed to collect the main data where it was presented to a group of specialists in the field besides distributing the questionnaire to an exploratory sample from outside the study sample composed of (30) employees in Saudi public institutions.

the questionnaire was randomly distributed on (200) members from the departments of accounting in the Saudi non-profit organizations in Riyadh.

the results of the study emphasized on the importance of applying BSC where the importance of applying a balanced performance card in public non-profit institu-tions is to improve and enhance aspects of performance; strategy, resource allocation, decision making, and competitiveness.

the results showed that there is a lack of adequate cooperation between the departments of the in-stitution and a lack of interest of the top management to spend the financial resources for the application of BSC.

moreover, there were no statistically significant differences between demographic variables and study variables.

the study recommended periodic evaluations of customer satisfaction, and holding train-ing courses for all employees working with the departments of financial resources and other resources to implement BSC.