The Role Of Using Balanced Scorecard In Improving Financial Performance A Field Study On The Banks Operating In The Syrian Coast

Authors

  • Etaab Yousef Hassoun

Abstract

The objective of the research is to study the role of using Balanced Scorecard (financial dimension, customer dimension, internal systems dimension, learning and growth dimension) in improving financial performance in a sample of banks operating in the Syrian coast. The researcher distributed (80) questionnaires to managers, heads of departments, supervisors and administrative personnel responsible for taking various forms and types of administrative decisions in the banks under study. The number of recovered and valid questionnaires which were discharged was (75). The researcher analyzed the data using the Statistical Analysis Program (SPSS 25).

At the end of this research, the researcher reached a number of conclusions, the most important of which is: There is a significant effect on the use Balanced Scorecard (financial dimension, customer dimension, internal systems dimension, learning and growth dimension) in improving financial performance in the banks under study. The researcher also made a number of recommendations, including: The management of the banks under study should adopt a systematic policy to train and develop the skills of workers on the mechanism of preparing and applying the balanced scorecard model, through holding training courses and workshops aimed at promoting the values of creativity and innovation, integration and coherence of Balanced Scorecard and Total Quality Management, because the integration of these two systems and the use of their standards efficiently and effectively provides information to enable the bank to make the right decisions and achieve quality.

هدف هذا البحث إلى دراسة مدى تأثير استخدام بطاقة الأداء المتوازن (البُعد المالي، بُعد العملاء، بُعد الأنظمة الدَّاخليَّة، بُعد التَّعلُّم والنُّمو) في تحسين الأداء الماليِّ، وذلك في عيِّنة من المصارف العاملة في السَّاحل السُّوري. قامت الباحثة بتوزيع (80) استبياناً على المديرين ورؤساء الأقسام والمراقبين وأفراد الكوادر الإداريَّة المسؤولة عن اتِّخاذ أشكال وأنواع مختلفة من القرارات الإداريَّة في المصارف محلِّ الدِّراسة، وقد بلغ عدد الاستبانات المستردَّة والصَّالحة للتَّحليل والَّتي تمَّ تفريغها (75) استبانة. قامت الباحثة بتحليل البيانات باستخدام برنامج التَّحليل الإحصائي (SPSS 25).

وفي نهاية هذا البحث توصَّلت الباحثة إلى مجموعة من الاستنتاجات وأهمّها: يوجد تأثير معنوي لاستخدام بطاقة الأداء المتوازن (البُعد المالي، بُعد العملاء، بُعد الأنظمة الدَّاخليَّة، بُعد التَّعلُّم والنُّمو) في تحسين الأداء الماليِّ في المصارف محلِّ الدِّراسة. كما تقدَّمت الباحثة في نهاية البحث بمجموعة من التَّوصيات والَّتي كان أهمُّها: ضرورة تبَّني إدارات المصارف محلِّ الدِّراسة سياسة ممنهجة لتدريب وتنمية مهارات العاملين على آليَّة إعداد وتطبيق نموذج بطاقة الأداء المتوازن، وذلك من خلال عقد الدَّورات التَّدريبية وورش العمل الهادفة إلى تعزيز قيَّم الإبداع والابتكار، والعمل على تكامل وترابط بطاقة الأداء المتوازن وإدارة الجودة الشَّاملة، لأنَّ تكامل هذه النظامين واستخدام مقاييسهما بكفاءة وفعاليَّة يوفِّر معلوماتٍ للمصرف تمكِّنه من اتِّخاذ القرارات الصَّحيحة وتحقيق الجودة.

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Published

2020-01-30

How to Cite

1.
Hassoun EY. The Role Of Using Balanced Scorecard In Improving Financial Performance A Field Study On The Banks Operating In The Syrian Coast. Tuj-econ [Internet]. 2020Jan.30 [cited 2024Nov.25];42(1). Available from: https://journal.tishreen.edu.sy/index.php/econlaw/article/view/9406

Issue

Vol. 42 No. 1 (2020): Tishreen University Journal for Research and Scientific Studies -Economic and Legal Sciences

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Articles

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