أثر تطبيق البعد المالي لبطاقة الأداء المتوازن على جودة المعلومات المحاسبية في الشركات المدرجة في بورصة عمان
Joint Authors
سعيدات، زياد محمد
القشي، ظاهر شاهر يوسف
Source
Issue
Vol. 6, Issue 10 (31 Mar. 2015), pp.85-105, 21 p.
Publisher
Publication Date
2015-03-31
Country of Publication
Algeria
No. of Pages
21
Main Subjects
Abstract 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.
American Psychological Association (APA)
القشي، ظاهر شاهر يوسف وسعيدات، زياد محمد. 2015. أثر تطبيق البعد المالي لبطاقة الأداء المتوازن على جودة المعلومات المحاسبية في الشركات المدرجة في بورصة عمان. مجلة دفاتر اقتصادية،مج. 6، ع. 10، ص ص. 85-105.
https://search.emarefa.net/detail/BIM-871281
Modern Language Association (MLA)
القشي، ظاهر شاهر يوسف وسعيدات، زياد محمد. أثر تطبيق البعد المالي لبطاقة الأداء المتوازن على جودة المعلومات المحاسبية في الشركات المدرجة في بورصة عمان. مجلة دفاتر اقتصادية مج. 6، ع. 10 (آذار 2015)، ص ص. 85-105.
https://search.emarefa.net/detail/BIM-871281
American Medical Association (AMA)
القشي، ظاهر شاهر يوسف وسعيدات، زياد محمد. أثر تطبيق البعد المالي لبطاقة الأداء المتوازن على جودة المعلومات المحاسبية في الشركات المدرجة في بورصة عمان. مجلة دفاتر اقتصادية. 2015. مج. 6، ع. 10، ص ص. 85-105.
https://search.emarefa.net/detail/BIM-871281
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 105
Record ID
BIM-871281