مدى استخدام بطاقة الأداء المتوازن في تقييم الأداء في المصارف التجارية العراقية : بحث تطبيقي في مصرف الخليج التجاري

Abstract EN

This research included a statement of the extent of benefit from the possibility of applying the Balanced Scorecard dimensions in evaluating the performance of organizations in general, and commercial banks in particular, which contributes to strengthening the competitive position and the extent of its preservation in light of the emerging changes in the contemporary business environment.

A sample from a commercial bank was selected to conduct the research and for the period from 2009-2013 to evaluate the bank’s performance using the Balanced Scorecard dimensions (Financial Perspective, Customer perspective, processes Perspectival, learning and growth Perspective), and The research came to the conclusion that the application of the Balanced Scorecard is more appropriate.

To conduct a comprehensive evaluation of the organization's performance, which gives a comprehensive and balanced view to evaluate its performance ; By linking the financial performance with the non-financial performance and completing them together to evaluate the bank’s performance, whether current or future, and by improving the dimensions of learning, growth and internal processes, With the improvement of the dimensions of learning and growth Perspective, processes Perspectival, and Customer perspective, the level of financial performance develops, meaning that there is a relationship between these dimensions and the dimension of financial performance.