The Extent of Using The Balanced Scorecard In Evaluating The Employees Performance of Companies Listed on Palestine Exchange رسالة ماجستير

Abstract

The study aimed to identify the extent of using the balanced scorecard in evaluating the performance of employees in companies listed on the Palestine Exchange from the point of view of senior and middle management. The study used the descriptive analytical method and the research design using a quantitative method appropriate for the study. The study population included all Palestinian public companies listed on the Palestine Stock Exchange. The sample size was (200) male and female managers, who were selected using a stratified sampling technique, and (187) questionnaires were retrieved, with a response rate of (93.5%). The study showed that companies listed on the Palestine Stock Exchange have a high level of application of the Balanced Scorecard model (BSC), which includes various dimensions such as the financial dimension, customer perspective, internal processes, and developmental dimension. The evaluation averages indicated the effectiveness of implementing the model and achieving balanced performance across all dimensions, which enhances success in achieving strategic goals and improving the overall performance of companies. The results also highlighted the importance of the financial perspective and its significant impact on the performance of companies and their effective response to surrounding financial factors. The results revealed no statistically significant differences in the level of applying the Balanced Scorecard to the performance of companies listed on the Palestine Exchange when considering various variables, indicating an equal use of the Scorecard across different individual categories and studied variables. The results confirmed the continuity and consistency of implementing these methods without significant influence from demographic VI variables. On the other hand, the results showed a statistically significant positive impact between the use of Balanced Scorecard dimensions and the performance of companies in the Palestine Stock Exchange. Based on the findings regarding the Balanced Scorecard's impact on financial performance of companies listed on theStatistical Analysis, it is recommended that companies enhance their understanding and integration of the Balanced Scorecard dimensions, strengthen financial analytical capabilities, and improve marketing strategies and customer communication to boost overall performance