بطاقة الأداء المتوازن و دورها في تحقيق التنمية المستدامة

الملخص EN

The balanced scorecard appeared in an article published in Harvard Economic Magazine in 1992 by Robert Kaplan and David Norton, and it is a practical framework that is used as an input to improve current and future performance, through four dimensions (financial, customers, internal operations, education and growth).

An integrated one that brings together the quantitative and intangible aspects of performance, supporting the survival and continuity of the institution, through the application of social responsibility that seeks to develop the society in which it lives.

Therefore, in this paper, we are looking for the role of the balanced scorecard in its various dimensions in achieving the requirements of sustainable development