The effect of using the Balanced scorecard in evaluating strategic performance of Islamic banks in Palestine from the employees' point of view رسالة ماجستير

Abstract

The study aimed to investigate the use of balanced scorecard in evaluating strategic performance of Islamic banks in Palestine, to achieve this objective, the researcher designed a questionnaire and distributed it to an non-random sample of (85) heads of departments at the Islamic banks in Palestine. The findings showed that there was high degree of extending the use of the balanced scorecard to assess the Islamic banks’ performance in Palestine, where these perspectives came at the following order (financial, compliance with Islamic Principles, clients, internal operations, risk management, learning and growth) in sequence. The results also proved that there was a statistically significant impact of the balanced scorecard (financial, clients, learning and growth) perspectives on performance evaluation at the Islamic banks in Palestine, while the other perspectives (internal operations, risk management, compliance with Islamic Sharia Principles) had not proved any statistical impact. The study recommended decision-makers and strategic planners in the Islamic banks and the Palestinian Monetary Authority to take into the account investigating (financial, compliance with Islamic Principles, clients, internal operations, risk management, learning and growth) perspectives while preparing the performance evaluation of the Islamic banks in Palestine.