معوقات استخدام بطاقة الأداء المتوازن في البنوك التجارية الأردنية : دراسة ميدانية

الملخص EN

This study aimed to identify the obstacles that impede the application of the Balanced Scorecard approach by Jordanian commercial banks from the perspective of the banks' personnel.

The population of the study consisted of all employees working at the Jordanian commercial banks, the number of which comes up to (11116) employee.

The researcher selected a simple stratified random sample from those who work at the Jordanian commercial banks with a proportion of (3%) of the study population, the number of which was (333) male/ female employees from different administrative departments and levels.

For the purpose of achieving the objectives of the study, the researcher developed a questionnaire that consisted of three parts: The first part establishes demographic data for the subjects of the study.

The second part consists of questions that try to identify the obstacles that impede the use of the Balanced Scorecard by the Jordanian commercial banks.

The third part comprises a number of items that measures the actual reality of using the Balanced Scorecard.

The researcher established the validity and the reliability of the questionnaire.

After having performed the process of statistical analysis, the following conclusions were reached: 1- There is a statistical significance effect for the independent variables /obstacles altogether: (planning and information, financial factors, administrative factors, orientation and education, technical factors, and legislative factors) on the use of the Balanced Scorecard in Jordanian commercial banks.

2- There are no statistically significant differences in the conception made by the researched sample on using the Balanced Scorecard in Jordanian commercial banks attributed to demographic characteristics (gender, age, academic degree, job experience, and job title).

In light of the results reached by this study, a number of recommendations have been put forward: It is recommended to address the obstacles that face implementing the Balanced Scorecard in the Jordanian commercial banks because of its close relevance to applying the Balanced Scorecard in these banks (according to the results of the tested hypotheses of the study).

It is recommended to use the Balanced Scorecard in Jordanian commercial banks as a system for their strategic management, and as an instrument to measure and assess their strategic performance.

Jordan Central Bank and the Association of Banks in Jordan should encourage Jordanian commercial banks to use the Balanced Scorecard and show them the advantages of using this method to enhance their performance and attain their strategic objectives.