Abstract
Balanced scorecard model is a method to evaluate and control programs with adequate consistency. According to it, a certain organization is evaluated and controlled in terms of financial aspect, together with growth and learning, internal business processes and customer aspects. This research is practical in purpose and a descriptive inferential method has been used to collect data in addition to utilizing five-scale Likert questionnaire. In order to increase the accuracy of the study, all 320 employees of post company have been under evaluation. A one-sample t-test has been used to analyze the questions of the study. Furthermore, Friedman test has been used to investigate the differences among groups. The results of testing the hypotheses indicate the effect of growth and learning of the employees of post company, as well as internal business processes, customer and financial aspects on the performance of the post company. Moreover, Friedman test probing the differences among groups shows that internal business processes and customer variables have the most significant impact upon the performance of the post company, while growth and learning and financial aspects have the least significant effect on the performance of the post company.
Highlights
The increase in competition and the necessity to respond to stakeholders requires designing new patterns for evaluating organizational performance
It can be claimed that zero hypothesis is rejected and the opposing hypothesis, which indicated that the implementation of balanced scorecard (BSC) has had an impact on the performance of post company, is verified
After analyzing statistical data and according to the results of research hypothesis tests which gives us the main results of the research that verifies all the Hypothesis of the study, it can be claimed that the implementation of balanced scorecard has had an impact on the performance of post company
Summary
The increase in competition and the necessity to respond to stakeholders requires designing new patterns for evaluating organizational performance. Organizations are going through a transition from management based on mental approaches to a management based on reliable evidence These organizations are collecting genuine numbers and utilize these numbers to determine, control and reach the desired level of performance. Performance evaluation system is in transition between mental management and management based on evidence (Davis & Fisher, 2003).
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