آثر علاقات السبب و النتيجة على تطبيق بطاقة الأداء المتوازن

الملخص EN

Strategic performance measurement systems (SPMS) gaining great importance in the organizations, because it means the sensitive sensor which is used by these organizations to reach their goals.

This importance lead to focus of thousands studies to present and develop many tools for measurement, among these tools, Balanced Scorecard the most prominent and the most frequently used.

This tool characterized by its ability to link performance measures with organization`s strategy on the one hand, and give a complete and acceptable picture to all stakeholders on the other.

In spite of this importance, some researchers have neglected one of the most important components of balanced scorecard, which are the relationships between its perspectives, so it was necessary to shed light on this matter.