تطبيق بطاقة الاداء المتوازن في تقييم اداء المصارف العراقية الاهلية : دراسة تطبيقية في مصرف الشرق الاوسط العراقي للاستثمار

الملخص EN

The continuous developments and changes in the economic situation in general and the banking environment in particular, as well as the globalization and the revolution in the field of communication and information and fierce competition, all these calls for the need to perform the performance assessment on an ongoing basis in order to identify the strengths and weaknesses in performance and work To address all problems that may occur, and to identify the level of performance of the bank, in order to continue and stay and competition, and in view of the importance of the process of performance evaluation must be adopted modern evaluation systems that give a clear and comprehensive and balanced performance, Balanced performance, which is one of the modern methods of evaluation that adopts a range of non-financial dimensions (customers, internal processes, learning and growth) as well as the financial dimension in order to achieve a comprehensive and integrated assessment of all aspects of the bank.

The possibility of applying the Balanced Scorecard with its four dimensions to evaluate the performance of banks despite the different objectives of these banks and the activities that they exercise, taking into account the difference in the objectives and activities of banks in relation to indicators of the financial dimension of the card.

In light of the conclusions reached by the researcher, a number of recommendations have been developed.

The most important of these recommendations is the need to stay away from the traditional methods in performing the performance evaluation by the authorities responsible for assessing the performance of the banks and adopting the modern methods including balanced performance card to include financial and non- All aspects of performance in the bank