تأثير بطاقة الأداء المتوازن المستدامة في تقييم الأداء المالي و المحاسبي : دراسة تطبيقية في مصرف الاستثمار العراقي

الملخص EN

The study sought to evaluate the financial and accounting performance using the balanced performance card.

The Iraqi Investment Bank was targeted for the period from (2012-2017) and the focus was on financial and non-financial indicators، which represent a complete framework to achieve the strategy of economic unity with the addition of another perspective represented by (the environment and society) to support sustainable development Because the environment and society contribute to achieving the strategy of the economic unit and the study reached some results there is a fluctuation in the bank's activity between decline and rise as well as the convergence of financial ratios for years of research where the highest performance rate in the year 2013 was at a rate of 58% ، which is acceptable because of weak financial ratios and the lowest performance rate It was in the year 2012 at a rate of 35% due to the decrease in profits in that year despite the increase in deposits by investors، but there is no efficient strategic management working to operate these funds despite the availability of a good safety margin that encouraged investors and the public to deposit their money، and the study recommended that attention should be paid to the indicators Financial and non-financial، with clarification of performance percentages، and it shall be within the annual reports Key words: sustainable balanced scorecard، strategic performance، financial and accounting performance evaluation