أثر تطبيق البعد المالي لبطاقة الأداء المتوازن على جودة المعلومات المحاسبية في الشركات المدرجة في بورصة عمان

الملخص EN

This study aimed to describe the impact of implementing the financial perspective of balanced scorecard on the quality of accounting Information of listed companies at Amman stock exchange.

The descriptive approach was used in the presentation of the data, and analytical approach was used in the analysis of the results of the study.

The study population consisted of all of 222 companies listed at Amman stock exchange; either the study sample has reached a number of 80 companies.

As for the sample unit (financial administration employers) stood for 320 employers.

The study found a number of results: 1 – There was an impact of implementing the financial perspective of balanced scorecard on the quality of accounting Information of listed companies at Amman stock exchange.

2 – it was found that the most important factors affected the quality of accounting information concentrated in: team members familiarity and understanding the nature of the work of the institution, their eagerness to get a full understanding of the preparation of the financial perspective of Balanced Scorecard, their pre- built in designing goals strategy, and their ability in preparing a strategy map and measurement tools in a coordinated and coherent way.

3 – It was found that the implementation of the financial perspective of the Balanced Scorecard (relevance of checklists) greatly influences the availability of accounting information at proper time for decision makers.