The Extent of Using and Applying Balance Scorecard Perspectives to the Evaluation of a Strategic Performance “Case Study of Palestinian Listed Companies in Exchange Market رسالة ماجستير

Abstract

The study aimed to answer research questions related to the extent of using and applying the Balance scorecard perspectives in Palestinians listed companies acquaint all possible obstacles that abandon Palestinians listed companies from using the BSC. In addition, consider the pillars and frameworks of BSC and their six perspectives as a new strategic evaluation approach. Otherwise, the research aimed to provide a detail elucidation about the contributions of BSC on the evaluation of a strategic performance From Senior and Middle Management point of view. The study relied on analytical descriptive approach and mixed research methodology (qualitative and quantitative), through obtains data from books, and publication Journals, Reports and past researches on same topic, while a Questionnaires an interview used for collecting primary data, the Analysis of Population respondents will be through using, (SPSS program). The study population consisted of all Palestinian listed companies at PEX, and the sample selected through using a proportion stratified technic, the sample is (150 managers), and 131 Questionnaires returned as (87.33 %). While the analysis of research variables done through using (Means and Frequencies, One-Way Inova test, Tukey-test, and regression Analysis). A study achieved a number of outcomes, including Palestinian listed companies, which have and apply Fundamentals of strategic performance evaluation criteria (Mission, Vision, strategy, goals & objective, and organizational structures) in a moderate way. In addition, it shows that the Palestinian listed companies have and apply a perspective of Balance scorecard in different percentage, because they are applying (Financial, customer, risk and Learning &Growth) in a highway, while applying (Internal Business Process and social Environmental perspective in a moderate way). In addition, Palestinian listed companies facing a number of obstacles hinder the application of VI BSC like lack of practical experience in applying the BSC, the Company's strategy, Restrictions on the internal information system, Staff resistance. Furthermore, a study reaches that, there is a significant difference in the level of applying Balance scorecard according to Geographic area, size, and sector of the companies. The Study recommends the need to formulate a law obliges companies to apply Balance scorecard model. In addition, the necessity of attracting and recruiting a qualified expert, to work and provide a training course for design makers in companies on use Balance scorecard model. On the other hand, the necessity of Palestine Exchange for works on using Balance scorecard, and force all companies listed in PEX to disclosures the result of applying BSC for strategic performance evaluation