Causality of developing a balanced scorecard under sustainable development: an applied study
by Salih Ibrahim Younis Al-Shaabaney
International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE), Vol. 17, No. 3/4, 2021

Abstract: This paper aims to find the causality relationship to developing the balanced scorecard. In addition, to suggest performance indicators to achieve this. This paper uses managerial accounting concepts that relate to balanced scorecard. Moreover, it uses descriptive approach to formulate the theoretical background and analytical approach to empirical testing. Main finding of this paper is that traditional methods are no longer enough for the performance evaluation, so it was adopting a balanced scorecard that depends on the cause and effect relationship. Despite of its benefits, it neglected the environmental side. This work is considered distinct, because for the first time it used indicators to evaluate the environmental performance within the balanced scorecard dimensions according to researcher's knowledge. This work will have significant implications to urge companies to consider the environmental dimension when evaluating their performance. In practice, developed balanced scorecard was able to evaluate performance in accordance with the sustainable development requirements.

Online publication date: Wed, 16-Mar-2022

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