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The Possibility of Using Balance Scorecard (BSC) in Evaluating the Performance of Internal Control in Jordanian Commercial Banks (JCB)

Author

Listed:
  • Dr. Omar Mohammad Al-Hawatmeh

    (Assistant Professor, the University of Jordan, Jordan)

Abstract

This Study aimed to determine the possibility of using Balance Scorecard (BSC) in evaluating the performance of internal control in Jordanian Commercial Banks, The BSC considered one of the modern tools in banks management to improve banks performance and diversity of services provided by banks. The present research investigates possibility of using BSC in evaluating the performance of internal control in selected JCB. In order to achieve the objectives of the study and the testing of hypotheses, the researcher designed a questionnaire; this questionnaire distributed to managers, internal managers and employees in Jordanian Commercial Banks, Out of the 450 questionnaires distributed, 370 were recovered with an adoption to be valid for statistical analysis purposes (345) at a rate of 77%. The findings revealed that balanced scorecard approach has a significant impact on the organizational performance of banks under study and there is a possibility of using BSC in evaluating the performance of internal control in JCB.

Suggested Citation

  • Dr. Omar Mohammad Al-Hawatmeh, 2020. "The Possibility of Using Balance Scorecard (BSC) in Evaluating the Performance of Internal Control in Jordanian Commercial Banks (JCB)," The Journal of Social Sciences Research, Academic Research Publishing Group, vol. 6(5), pages 560-566, 05-2020.
    • Handle: RePEc:arp:tjssrr:2020:p:560-566
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