Vol. 18, N°3 (2023)

123

114

The role of the sustainable balanced score card in measuring and evaluating the performance of economic units

Résumé

The aim of the research is to identify the balanced scorecard model in terms of concept, characteristics and importance in economic units, and to reach an accounting model for measuring and evaluating sustainable performance, according to the sustainable balanced scorecard, because the causal relationship is intertwined between the four dimensions of the sustainable balanced scorecard model, as well as Indicating the effectiveness of the sustainable balanced score card (SBSC) and its various dimensions in measuring and evaluating the sustainable performance of economic units. Several conclusions, the most important of which was, that the sustainable balanced scorecard is one of the strategic management tools that the economic unit should have, which can help it in decision-making processes and evaluate sustainable performance through sustainable financial and non-financial indicators that it provides. The research recommended a number of recommendations, the most important of which was the need for the General Company for Gas Mobilization and Services to adopt the application of the sustainable balanced scorecard based on the data extracted from calculating the dimensions of the axes of the card, for the accuracy of the data it provides and to take advantage of the advantages of the model in measuring and evaluating the sustainable performance of the General Company for Gas Mobilization and Services , by identifying green activities with high costs and working to reduce their costs.

Comment citer cet article

رجاء صادق بيجان و حمادي الفخفاخ (2023) " دور بطاقة العلامات المتوازنة المستدامة في القياس وتقييم الأداء للوحدات الاقتصادية " المجلة العالمية لإدارة الأعمال و التكنولوجيات، المجلد 18، العدد 3 سبتمبر ، ص 131-151.