نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشیار حسابداری، دانشگاه تهران، تهران، ایران.
2 دانشجوی دکتری حسابداری، پردیس البرز دانشگاه تهران.
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
With increasing competition in production and services, organizations are finding the need for indicators and models to evaluate their performance. The weakness of traditional measurement criteria and the changing competitive environment have suggested the need to redesign performance measurement systems in organizations. One of the most successful tools in implementing the strategic plans of the organization in order to achieve a new performance measurement system is the sustainable balanced scorecard system.
The statistical sample of the present study was 286 senior executives and experts of Capital Bank who were selected based on Cochran formula after pre-test and Cronbach's alpha calculation.
In this study, Holland's (1999) two-stage method is used to model and test hypotheses using the partial least squares method.
The results of this study show that the highest value of the coefficients belong to the growth and learning index and the lowest value belongs to the social index. Statistically all the research hypotheses were also confirmed. In other words, all dimensions of sustainable balanced scorecard (seven dimensions) have a positive and significant relationship with performance evaluation in private banks.
کلیدواژهها [English]