أثر بطاقة الأداء المتوازن على تقويم الأداء المستدام للمصارف الإسلامية : دراسة تطبيقية على عينة من المصارف الإسلامية اليمنية

الملخص EN

This research aimed to study the impact of the Balanced Scorecard on the assessment of the sustainable performance in Yemeni Islamic banks and to find out the availability of the required components available in these banks to implement the Balanced Scorecard.

The study attempted to answer the query concerning the role of the Balanced Scorecard with its dimensions in the assessment of the sustainable performance in the Yemeni Islamic banks.

The study examined the hypothesis that there is no statistically significant relationship between the role of the Balanced Scorecard with its dimensions (financial, clients, education and development, internal processes, and social responsibility), and the measurement and evaluation of sustainable performance in the Islamic banks.

The study also reached a number of results including that the Balanced Scorecard is one of the modern means in administrative accounting used in measuring and evaluating performance; that works to achieve financial stability and find financing mechanisms that help increasing the wealth of owners to achieve suitable returns for them.

Besides, the Balanced Scorecard serves to recognize the satisfaction of the clients and measure the social responsibility.

The implementation of the Balanced Scorecard dimensions helps in the process of measuring and evaluating performance that positively reflected on achieving sustainable performance.

The study concluded to a number of recommendations including that Yemeni Islamic banks should keep up with the development in modern administrative accounting in the field of supervising and evaluating performance by implementing the Balanced Scorecard which is considered a comprehensive, balanced, and multidimensional measurement system; internal and external, financial and non-financial, quantitative and descriptive, and short and long-term.

Islamic banks should regard the recently added dimension that concerns the social responsibility for balanced and sustainable performance.

They should activate the supervisory role of the card that determines the performance trends and the extent to which the necessary decisions are made through a clear and targeted strategy.