تأثير بطاقة الأداء المتوازن المستدامة في تقييم الأداء المالي و المحاسبي : دراسة تطبيقية في مصرف الاستثمار العراقي
Other Title(s)
The effect of sustainable balanced scorecard on the evaluation of financial and accounting performance : an applied study in the Iraqi investment bank
Joint Authors
الشمري، سحر ناجي خلف
إبراهيم خليل إسماعيل
Source
Issue
Vol. 2020, Issue 124 (30 Jun. 2020), pp.165-185, 21 p.
Publisher
Mustansiriyah University College of Management and Economic
Publication Date
2020-06-30
Country of Publication
Iraq
No. of Pages
21
Main Subjects
Business Administration
Economy and Commerce
Topics
- Sustainable development
- Performance appraisal
- Activities
- International economic integration
- Strategic planning
- Evaluation
- Annual reports
- Ratio analysis
- Strategic performance
- Financial performance
- Balanced scorecard
Abstract EN
The study sought to evaluate the financial and accounting performance using the balanced performance card.
The Iraqi Investment Bank was targeted for the period from (2012-2017) and the focus was on financial and non-financial indicators، which represent a complete framework to achieve the strategy of economic unity with the addition of another perspective represented by (the environment and society) to support sustainable development Because the environment and society contribute to achieving the strategy of the economic unit and the study reached some results there is a fluctuation in the bank's activity between decline and rise as well as the convergence of financial ratios for years of research where the highest performance rate in the year 2013 was at a rate of 58% ، which is acceptable because of weak financial ratios and the lowest performance rate It was in the year 2012 at a rate of 35% due to the decrease in profits in that year despite the increase in deposits by investors، but there is no efficient strategic management working to operate these funds despite the availability of a good safety margin that encouraged investors and the public to deposit their money، and the study recommended that attention should be paid to the indicators Financial and non-financial، with clarification of performance percentages، and it shall be within the annual reports Key words: sustainable balanced scorecard، strategic performance، financial and accounting performance evaluation
American Psychological Association (APA)
الشمري، سحر ناجي خلف وإبراهيم خليل إسماعيل. 2020. تأثير بطاقة الأداء المتوازن المستدامة في تقييم الأداء المالي و المحاسبي : دراسة تطبيقية في مصرف الاستثمار العراقي. مجلة الإدارة و الاقتصاد،مج. 2020، ع. 124، ص ص. 165-185.
https://search.emarefa.net/detail/BIM-1090616
Modern Language Association (MLA)
الشمري، سحر ناجي خلف وإبراهيم خليل إسماعيل. تأثير بطاقة الأداء المتوازن المستدامة في تقييم الأداء المالي و المحاسبي : دراسة تطبيقية في مصرف الاستثمار العراقي. مجلة الإدارة و الاقتصاد ع. 124 (حزيران 2020)، ص ص. 165-185.
https://search.emarefa.net/detail/BIM-1090616
American Medical Association (AMA)
الشمري، سحر ناجي خلف وإبراهيم خليل إسماعيل. تأثير بطاقة الأداء المتوازن المستدامة في تقييم الأداء المالي و المحاسبي : دراسة تطبيقية في مصرف الاستثمار العراقي. مجلة الإدارة و الاقتصاد. 2020. مج. 2020، ع. 124، ص ص. 165-185.
https://search.emarefa.net/detail/BIM-1090616
Data Type
Journal Articles
Language
Arabic
Notes
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Record ID
BIM-1090616