أثر أسلوب بطاقة الأداء المتوازن في تحسين أداء شركات الاتصالات اليمنية : دراسة ميدانية

الملخص EN

The study aimed to show the impact of the balanced scorecard method as one of the strategic management accounting methods in improving the performance of Yemeni telecommunication companies.

The descriptive analytical approach and a questionnaire were used in this study which was divided into three parts according to the variables of the study.

The first part dealt with the balanced scorecard method and the second part dealt with the theoretical framework to improve performance, while the third part dealt with the field study.

The study revealed a statistically significant effect between the financial dimension (after internal operations - after customer satisfaction) and the balanced scorecard in improving the performance of Yemeni telecommunication companies while there was no statistically significant effect between the learning and growth dimension of the balanced scorecard in improving the performance of Yemeni telecommunication companies.