The Obstacles Affecting The Use of Balanced Scorecard - A Field Study in Jordanian Commercial Banks -

Abstract

This study aimed to measure the obstacles affecting on the use of Balanced Scorecard in Jordanian commercial Banks, through the influence of awareness about the application importance, Importance of operational measures, costs of the application, and Qualified cadres for the application, on the use the Balanced Scorecard system to evaluate the overall performance, in order to overcome these obstacles and find solutions to the difficulties that prevent the application, The study has reached the following results: the obstacles of Awareness about the application importance, costs of the application, and Qualified cadres for the application statistically influence the use of Balanced Scorecard, but the results of multiple regression showed that there is no significant influence of non financial measures Factor (operational) on the use of Balanced Scorecard.