"أثر بطاقة العلامات المتوازنة على تطوير أنظمة قياس الأداء في المحاسبة الإدارية: مراجعة"
Abstract
خلصت هذه الدراسة إلى أن بطاقة العلامات المتوازنة (BSC) تمثل أداة فعالة لتطوير أنظمة قياس الأداء في المحاسبة الإدارية، ليس فقط من خلال قياس المؤشرات المالية، بل أيضًا عبر تعزيز القياس الموضوعي للأبعاد غير المالية مثل العملاء، العمليات الداخلية، التعلم والنمو، والابتكار. وأظهرت مراجعة الأدبيات العلمية أن نجاح تطبيق BSC يعتمد على دمج المؤشرات الكمية والنوعية، استعمال أدوات تحليلية دقيقة، وتبني مراجعات دورية لضمان موثوقية البيانات وارتباط الأداء بالأهداف الاستراتيجية للمؤسسة. كما بينت الدراسة أن BSC يسهم في دعم اتخاذ القرارات الاستراتيجية، تعزيز الابتكار المؤسسي، والتعلم التنظيمي المستمر، مع التأكيد على ضرورة تكييفه وفق طبيعة كل مؤسسة والبيئة المحيطة بها، مما يجعلها أداة أساسية لتحسين فاعلية نظم المحاسبة الإدارية واستدامتها.
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Published
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2026-07-09
