نظم قياس الأداء الاستراتيجي : أهمية الدور و مشاكل التطبيق

الملخص EN

Strategic performance measurement systems are taking a wide attention by academics and professionals alike, and this interest has been focused largely on the vital role played by these systems in the organization, and its impact on the organization to achieve its strategic goals.

As studies and research have shown, that change in the environment surrounding the organization from the relative stability in the markets, products, competition and the other, to constant flexibility and change, led to make traditional-based measurement systems inability to give a true picture of organization`s performance, and thus failed to provide decision makers with information that help in making the right decision.

So, strategic performance measurement systems emerged as a means to overcome the shortcomings of the traditional performance measurement systems through the adoption of non-financial metrics, along with financial metrics.

Despite major developments in the strategic performance measurement systems, but it kept the gap between the measurement of strategic performance for the organization as a whole, and assessment of subunits managers, which are based on the financial dimension only.

This is what the researchers sought to clarify and drawing attention to the importance of treatment and fined appropriate solutions to it.