The Use of Balanced Scorecard for Performance Evaluation in Industrial Corporations Listed on Palestine Securities Exchange (PSE) رسالة ماجستير

Abstract

The study aimed to measure the use of the BSC in assessing the performance of the Palestinian industrial companies listed on the PSE and knowing whether the elements of implementing the BSC are possible to apply the four dimensions of the card. The study relied on the analytical descriptive approach through returning to many documents, books and previous studies that focus on the subject. The questionnaire was used to collect the main data of this study, and then to be released and analyzed using SPSS. The targeted population in this study is each employee have BSC background and working in the industrial Palestinian corporations listed on the PSE; they are 11, and excluded the others.120 questionnaires were distributed, 91 of them were completed. The study showed that the Palestinian industrial companies listed on the PSE use BSC dimensions (financial, customers, internal processes and learning and growth) perspectives. It also showed that there is a relationship between the BSC and its components (customer’s perspective, internal business process, learning and growth) and corporate performance. Furthermore, the interpretation strength is very low between the financial perspective and the company's performance, there is a great relationship between the customer perspective, internal process perspective, and the perspective of learning, growth and company performance. VII Recommendations: 1. Attract qualified and technical expertise who are capable to apply a balanced performance measurement card efficiently and effectively in the industrial companies listed on the PSE. 2. Conducting specialized training courses about Balanced Scorecard to train the company’s employees how to apply the card axes effectively and know the achieved advantages by applying it. 3. The need for a study of the Balanced Scorecard in various business organizations, as well as in service organizations such as hospitals, government departments and educational institutions to benefit from its advantages as a tool to evaluate performance comprehensively across the various organization parts.