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انموذج مطور لبطاقة العلامات المتوازنة على وفق متطلبات تقويم الاداء الاستراتيجي للنشاط المصرفي : دراسة ميدانية في عينة من المصارف الاهلية في العراق == A Developed Model of The Balanced Scorecard According To Requirements of Strategy Performance Measure of Bank Activity A Survey Study On A Sample of Private Bank In Iraq
Author name:
مؤيد محمد علي فضل الفضل
Supervisor name:
هاشم علي هاشم الموسوي
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Doctorate
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
07T4086 - p.pdf
Abstract:
This research aims to present a model of balanced scorecard which is developed according to the requirement of strategy performance measure of private banks in Iraq where it wouldn't overcome the defects of financial analysis approaches adopted now a days which, represents not only its inability to create a balance between first the strategic and operational objectives, and second its insufficiency in collecting the financial and non financial measures, but also to overcome the defects of other approaches such as Add - Value Market model, Add - Value for productivity and Stakeholder measures.Serving this target, the research puts his hypothesis as follows : ((The use of Balanced Scorecard which is developed according to the requirements of bank activity performance will help to measure the comprehensive of bank activity performance will help to measure the comprehensive and detailed strategy performance of the bank in such away that enables to do a place and time comparisons for the bank and on the other hand to put a mechanism that limits the strategy performance average of the bank in general in away which enable to limit the banks degrees, it means specifying the best bank in performance then the less and the least)).To achieve the aim of this research and to test the validity of its hypothesis, the research developed the original model of the balanced scorecard by including some measures and excluding others according to its statistical test results. Then the developed model way applicated on the research sample which includes five selected banks from the private bank sector in Iraq on the basis of their historic background of practicing the activity in banking market of Iraq. The results a asserts the hypothesis and a chives its main objects
