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The Extent of Applying the Balanced Scorecard in the Jordanian Banks, and its Effects on Performance

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  • Dr. Lina Fuad Murwih Hussien

    (Jerash University, Jerash, Jordan)

  • Dr. Baker Ahmad Aledwan
  • Dr. Omar Mohammad Zreqat

Abstract

This study aimed to identify the difference between the Jordanian banks in their use and application of the Balanced Scorecard measures represented by its four dimensions, and the effect of the use and application of these dimensions on measuring the performance of the these banks, and the effect of using these measures on the real performance of these banks measured by the return on assets (ROA) and the return on equity (ROE). A questionnaire was designed for this purpose. The results indicated that the Jordanian banks used a set of financial and non-financial performance measures which are similar and consistent with the Balanced Scorecard dimensions. The most used dimensions were the financial dimensions, followed by the internal operations dimensions, then the learning and growth dimensions, and finally the dimensions related to receipt of the service. The results shows statistically significant differences in the use of every performance measurement, and the results indicated also that the banks which highly used the previous mentioned measures achieved a higher return on assets and a higher return on equity compared to other banks.

Suggested Citation

  • Dr. Lina Fuad Murwih Hussien & Dr. Baker Ahmad Aledwan & Dr. Omar Mohammad Zreqat, 2017. "The Extent of Applying the Balanced Scorecard in the Jordanian Banks, and its Effects on Performance," Journal of Social Sciences (COES&RJ-JSS), , vol. 6(3), pages 532-547, July.
    • Handle: RePEc:jso:coejss:v:6:y:2017:i:3:p:532-547
    DOI: 10.25255/jss.2017.6.3.532-547
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    References listed on IDEAS

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    1. Gregory, M. J., 1993. "Integrated performance measurement: A review of current practice and emerging trends," International Journal of Production Economics, Elsevier, vol. 30(1), pages 281-296, July.
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    Cited by:

    1. Islam Kasasbeh, 2018. "Problems of Management Accounting Implementation: The Case of Balanced Scorecard Implementation within Jordanian Commercial Banks," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 8(2), pages 200-207, April.

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