Balanced Scorecard technology is one of the most modern strategic techniques in the field of ​​cost and managerial accounting, which aims to evaluating the strategic performance of economic units through adopt financial and non-financial indicators.

So, this research aims to highlighting the role of Balanced Scorecard technique in evaluating the strategic performance, compared to the traditional systems which used in this field and adopting the financial indicators only.

   The research has reached a figure of conclusions, the most important of which is that: The Balanced Scorecard technique plays a major role in the evaluation of the strategic performance than the performance evaluation achieved under the traditional systems due to the narrow scope of it because it is based only on financial indicators.

   The important findings of the research recommendations indicate the importance of the technique of balanced scorecard in the evaluation of strategic performance in parallel of developments in the business environment.

البحث كامل

شارك هذا المنشور