استخدام القياس المتوازن للأداء لتقييم خدمات القطاع المصرفي السعودي في ظل حوكمة الأداء الاستراتيجي بالتطبيق على البنوك التجارية السعودية

الملخص EN

The present study aims mainly to evaluate and develop the balance scorecard approach adopted by Saudi commercial banks for the sake of improving the strategic performance of Saudi banking sector.

To achieve this objective, the study relied on 59 questionnaires (sample of this Study) which had been collected from various managers of different Saudi commercial banks.

The study adopted a several appropriate statistical methods to achieve its objectives i.e mean, frequency tables, chi-square test, etc.

The study has a vital importance because it provides objective indicators which will contribute to improve the performance of Saudi banking sector as it is one of the most important sectors in achieving economic and social development.

The study reached several important results including: there is a growing need to use the model of balanced scorecard in evaluating Saudi commercial banks in the light of strategic performance governance; moreover the study concluded that the necessary components to make the implementation of balanced scorecard model are provided in Saudi commercial banks.

Also, the study concluded that Saudi commercial banks are committed to implement the balanced scorecard model with all of its four basic dimensions (financial - customers - Internal processes - learning & innovation).

Finally, the study concluded that adding “dimension of community partnership” to those four dimensions will contribute in improving the quality performance measurement of Commercial banks accurately as it will provide new indicators which will reflect the relation of Saudi commercial banks with the community in the frame of its social responsibility.