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Balanced Scorecard Critical Success Factors of Jordanian Commercial Banks and Its Effect on Financial Performance

Mohanad Fayiz Saleem AL-Dweikat and Mohmoud Ibrahim Nour

Accounting and Finance Research, 2018, vol. 7, issue 3, 146

Abstract: The present study aimed to identify the Critical Success Factors of balanced scorecard at Jordanian Commercial Banks, as well as, reveal its effect on Financial Performance The study adapts the quantitative method to achieve their objectives. A randomaly sample of the employees of the higher and middle administrations (managers, deputies, their assistants and sector managers) at Jordanian Commercial Banks selected totaling (120) individuals. Exploratory Factor Analysis, Reliability, Confirmatory Factor Analysis and Structural equation Modelling was performed. The results indicate that the Top Management, Strategic intent, HR aspects and Systems and techniques are Critical Success Factors of balanced scorecard with reliable and valid. Inaddition, the Top Management, Strategic intent, HR aspects and Systems and techniques Success Factors positively effect on financial performance at Jordanian Commercial Banks.

Date: 2018
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