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Using of the Balanced Scorecard for Performance Evaluation: Empirical Evidence from the Listed Corporations in the Palestine Exchange (PEX)

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  • Raed Saad
  • Zahran Daraghma

Abstract

This manuscript is aiming at testing the extent to which the listed Palestinian corporations in the Palestine Exchange (PEX) are using the four perspectives of the Balanced Scorecard (BSC) in evaluating the performance. In order to achieve the previous objective, this paper uses a questionnaire to investigate the opinions of the financial managers of the listed corporations in thePEX. In relation to the results of the distributed questionnaire forms, there are 37 questionnaire forms, where 32 questionnaire forms were returned (32 out of 37) which presents (86.5%). This study employs the descriptive statistics in order to state the outcomes. However, the findings of this paper state the following points- (1) The financial managers rely on the financial and customer perspectives for evaluating the performance of the listed corporations in thePEX. (2) The Palestinian listed corporations do not rely on the learning and growth indicators for measuring the performance. (3) The Palestinian listed corporations do not rely on the business process indicators for measuring the performance. (4) This paper concludes that the listed corporations in Palestine do not rely on theBSCindicators for measuring the performance in a correct and complete way.Finally yet importantly, this manuscript strongly recommends the listed corporations in the PEX to adopt the BSC for evaluating the performance. It also recommends the Palestine Exchange to obligate the listed corporations to use the BSC as a tool for strategic planning and performance evaluation.

Suggested Citation

  • Raed Saad & Zahran Daraghma, 2016. "Using of the Balanced Scorecard for Performance Evaluation: Empirical Evidence from the Listed Corporations in the Palestine Exchange (PEX)," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(3), pages 215-215, February.
    • Handle: RePEc:ibn:ijbmjn:v:11:y:2016:i:3:p:215
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    References listed on IDEAS

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    1. Mehmet Savsar (ed.), 2012. "Quality Assurance and Management," Books, IntechOpen, number 2069, January-J.
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    Cited by:

    1. Mohanad Fayiz Saleem AL-Dweikat & Mohmoud Ibrahim Nour, 2018. "Balanced Scorecard Critical Success Factors of Jordanian Commercial Banks and Its Effect on Financial Performance," Accounting and Finance Research, Sciedu Press, vol. 7(3), pages 146-146, August.

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      JEL classification:

      • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
      • Z0 - Other Special Topics - - General

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