Problems of Management Accounting Implementation. The Case of Balanced Scorecard Implementation within Jordanian Commercial Banks
Journal Title: International Journal of Academic Research in Accounting, Finance and Management Sciences - Year 2018, Vol 8, Issue 2
Abstract
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.
Authors and Affiliations
Islam Kasasbeh
Keywords
Related Articles
- EP ID EP364818
- DOI 10.6007/IJARAFMS/v8-i2/4271
- Views 73
- Downloads 0
A Comparison of Ratios and Data Envelopment Analysis: Efficiency Assessment of Taiwan Public Listed Companies
Structural Analysis of the Final Consumption of Households. Evidence from Romania, Estonia and Latvia
This paper is focused on the study of the final consumption of households from the viewpoint of the impact of goods-related components on its evolution. The data used in the analysis are taken from the official database...
The Impact of the Fiscal and Quantitative Monetary Policies on the Domestic and Foreign Direct Investment in Jordan: An Empirical Study
Increase the Performance of Companies in the Energy Sector by Implementing the Activity-Based Costing
Factors Affecting Efficient Stores Operations In Kenya Tea Development Agency Managed Factories (KTDA). A Survey of Factories in Zones 4 and 5, Kenya
The purpose of this study was to determine the factors affecting efficient stores operations in KTDA managed factories in Kenya, four objectives guided the study .The study was a descriptive research that adopted a surve...