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http://dx.doi.org/10.13106/jafeb.2022.vol9.no4.0063

The Effect of Application of Non-Financial Dimensions of Balanced Scorecard on Performance Evaluation: An Empirical Study from Saudi Arabia  

ABDELRAHEEM, Abubkr Ahmed Elhadi (College of Science and Humanities Studies, Prince Sattam Bin Abdulaziz University)
HUSSIEN, Asaad Mubarak (College of Business Administration, Prince Sattam Bin Abdulaziz University)
Publication Information
The Journal of Asian Finance, Economics and Business / v.9, no.4, 2022 , pp. 63-72 More about this Journal
Abstract
The study applied the non-financial dimensions of the Balanced Scorecard (customer dimension, internal processes dimension, learning, and growth dimension). It was done to evaluate performance and measure the effectiveness of these dimensions on performance evaluation at College of Science and Humanities Studies: Al Aflaj, Prince Sattam Bin Abdulaziz University. The researchers used the descriptive analytical approach to conduct the study to find the effect of these dimensions. Data was collected from the college staff and administrators; 120 questionnaires were distributed, out of which 112 were collected. The questionnaire data were analyzed using exploratory (EFA) and confirmatory factor analysis (CFA), hypotheses were tested using the structural equation modeling (SEM) through the (Spss) and (Amos) software. The study finding showed that the balanced scorecard had a positive contribution in evaluating the performance of the College of Science and Humanities Studies: Al Aflaj, Prince Sattam Bin Abdulaziz University through the dimensions of customers and internal processes, and the study finding revealed that the balanced scorecard has no contribution at performance evaluating the College of Science and Humanities Studies: Al Aflaj, Prince Sattam Bin Abdulaziz University through the dimension of learning and growth.
Keywords
Performance Evaluation; Balanced Scorecard; Customer; Internal Processes; Learning and Growth;
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Times Cited By KSCI : 3  (Citation Analysis)
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