تطبيق أبعاد بطاقة الأداء المتوازن في النظام المحاسبي و علاقته بملاءمة مخرجات النظام المحاسبي : دراسة ميدانية على البنوك التجارية بولاية جنوب دارفور

Abstract EN

The study aimed to explain the role of applying the dimensions of balanced performance card in accounting system and its relation to the appropriateness of accounting system outputs.

The study followed the historical method to review the previous literature and studies which tackled the topic of the study, besides the descriptive and analytical method.

A questionnaire was designed and distributed to the study sample which consists of the banks employees’, the data were subjected after its collection to a statistical analysis through using the Statistical Package of Social Sciences (SPSS) program.

The study most important results include the existence of a high level of application by the banks for the dimensions of balanced performance card with its four levels.

Also, the services provided by those banks were characterized by accuracy and validity and satisfied the customers' satisfaction, and has a positive relationship to the information appropriateness.

The study calls for giving more attention for applying the dimensions of balanced performance card to include all banks which don't apply them, as well as the provision of the accounting information at suitable time in order to enhance its appropriateness.