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Use of the Balanced Scorecard in rationalizing the decision to increase the effectiveness of management accounting A prospective study of the opinions of a sample of employees in industrial companies | ||
| Journal of Administration and Economics | ||
| Article 1, Volume 0, Issue 95, 2018, Pages 195-215 | ||
| Author | ||
| A. M. Janan Ali Hamoudi | ||
| Abstract | ||
| The development of management accounting represents one of the most important challenges that faced the current organizations,due to the fact that many of them aim at evaluation their performance . The performance balanced Scorecard with its different perspectives is appeared to measure and evaluate the strategic, financial, and operational performance . It also represent one of the current management accounting techniques, The study aims at studing the impact of plementing Modern Models relevance of the measurement of performance and their harmony with the current environmental changes is "Balanced Scorecard" which represent atool for developing the system of evaluation performance aiming for providing informations that are more adequate and appropriate in adefinite date for the Top management to conduct their decisions and support their strategy. To fulfill the aims of the study afield study has been made on a employees of Iraqi Industrialcompanies whose stocks Listed in Iraq stock exchange. The data of study have been accumulated by using investination lists and rxamining the truth or fault of the study through number of statistical Reliability and Validity , One-Sample T-Test,The most important results of the study are the insufficient of the traditional financial measures of performance in evaluating performance, and that Iraqi industrial companies are neetimplement one of the technigues of strategic management Accounting is Balanced scorecard The cards duty is to evaluation the financial measures of performance and non-financial measures of performance in order to influence on the information system of the management Accounting and on the nature and the type of the Accountig information needed by the management in order to support and conduct their decisions | ||
| Keywords | ||
| Axis of administrative | ||
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