Problems of Management Accounting Implementation: The Case of Balanced Scorecard Implementation within Jordanian Commercial Banks
Islam Kasasbeh ()
International Journal of Academic Research in Accounting, Finance and Management Sciences, 2018, vol. 8, issue 2, 200-207
This study aimed to find the status of Balanced Scorecard implementation in Jordanian Commercial Banks and the most barriers and problems of BSC implementation in these banks. The results indicated that the Jordanian banks used a set of financial and non-financial performance measures which are similar and consistent with the Balanced Scorecard dimensions. The fully implementation rate was 30.7% of the Jordanian Commercial Banks. The results from the semi-structured interviews shows that the barriers and problems of BSC implementation in these banks are social issues such as lack of Top management support and organizational culture, technical issues such as data gathering and automation, political issues such as resistance from employees, a lack of software packages, and employees turnover. Conceptual issues also mentioned by the interviewed banks as a problem to the implantation of BSC such as the misunderstandings about the relationship between the organizational strategy and the BSC scorecard, and BSC is a “general model” which may be not easy to fit any bank.
Keywords: Balanced Scorecard; problems; Implementation; Jordanian banks (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:hur:ijaraf:v:8:y:2018:i:2:p:200-207
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