The Extent of Balanced Scorecard Application as a Modern Managerial Approach in Performance Evaluation Case Study: North Africa Bank – Tarhuna Branch

Abstract

This study aims to identify the extent of applying the Balanced Scorecard in performance evaluation from the perspective of the employees of North Africa Bank, Tarhuna Branch. To achieve this objective, the researchers adopted the descriptive-analytical approach and used a questionnaire consisting of 28 items distributed across four dimensions: (financial, customer, internal processes, and learning and growth). For the purpose of data collection—and after verifying its validity and reliability—the questionnaire was administered to a sample of 30 bank employees. The study reached the following conclusions: the bank relies on net operating cash flows as performance indicators in the implementation of the Balanced Scorecard. Moreover, the bank places significant emphasis on internal operational procedures.