مدي تطبيق مقاييس أبعاد بطاقة الأداء المتوازن في البنوك الأردنية و أثرها على الأداء

الملخص EN

This study aims at investigating the differences of the usage of performance measures as listed in the balanced scorecard model (financial, customers, internal operations and learning and growth) in the Jordanian banks.

Also, it investigate the effect of those measures on the financial performance measured by return on assets (ROA) and return on equity (ROE).

The usage of the performance measures data was determined through a questioner that has been distributed to the sampled banks, where the rest of the needed data was collected based on publically published financial statements.

The results indicate that Jordanian Banks are using a set of performance measures (financial and non-financial) that are consistent with the Balanced Scorecard perspectives.

the most frequent measures were financial measures followed by internal operations measures, learning and growth measures, and customers measures respectively, but there was a significant differences between the banks in it's use of all of these measures.

Also, the results indicate that banks which are using the Balanced Scorecard measures are achieving higher return on assets and return on equity than those banks which are using them less frequently.