起業家教育ジャーナル

1528-2651

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Educating the Learning, Growing and Internal Process Dimensions through Balanced Scorecard for a Financial Performance

Ahmad Yousef Areiqat, Ahmad M.A. Zamil, Haider Mahmood, Yacoub Hamdan, Issam Aldabbagh, Nihaiah Mahrakani

This study explores the influence of educating the balanced scorecard indicators on the financial performance and investment decision in general industrial shareholding companies in Jordan. We collected the perception based data from the 122 financial and planning managers working in the industrial shareholding companies in Jordan. At first, we check the reliability of all constructs and their items through Cronbach Alpha test and ensured the validity of all constructs. There is a statistically significant impact of financial dimension, customer dimension, learning and growth dimension and internal process dimension on the financial performance of the general industrial shareholding companies using balance scorecard. It is recommended to educate the indicators of a balanced scorecard model since it contributes to improve the financial performance and investment decision. It is imperative to empower the employees through education and training to implement the balanced scorecard indicators. The companies should give more emphasis on developing training for the workers to achieve the growth and profitability using balance scorecards.

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