{"title":"平衡计分卡对沙特上市公司价值证据的影响","authors":"Hailah Helel ALenazy, Ibrahim M. Sweiti","doi":"10.36348/sjef.2022.v06i11.004","DOIUrl":null,"url":null,"abstract":"The study aimed to identify the effect of the balanced scorecard on the company's value in the listed companies in the Saudi market. To achieve this goal, this study relied on the survey method. Were received (72) questionnaires; the data were analyzed using descriptive-analytical methods by subjecting the data obtained from the questionnaire to statistical analysis using the Statistical Package for Social Sciences program to test the research hypotheses to reach the results. This study showed that there study's most important results showed a positive and statistically significant impact of the balanced scorecard with its four dimensions on the company's value. Saudi joint stock companies have a clear strategic plan for all parties involved in implementing the program, in addition to a performance evaluation mechanism for the companies under study, and this is done by linking the vision to the goals, as well as a high degree of availability. Effective management systems help achieve the company's vision and strategy, contributing to adding value. In light of the results, the researcher recommended the importance of constantly developing the balanced scorecard model to accommodate the successive developments in the competitive business environment.","PeriodicalId":153790,"journal":{"name":"Saudi Journal of Economics and Finance","volume":"1 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The Impact of Balanced Scorecard on Firm Value Evidence from the Saudi Listed Companies\",\"authors\":\"Hailah Helel ALenazy, Ibrahim M. Sweiti\",\"doi\":\"10.36348/sjef.2022.v06i11.004\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The study aimed to identify the effect of the balanced scorecard on the company's value in the listed companies in the Saudi market. To achieve this goal, this study relied on the survey method. Were received (72) questionnaires; the data were analyzed using descriptive-analytical methods by subjecting the data obtained from the questionnaire to statistical analysis using the Statistical Package for Social Sciences program to test the research hypotheses to reach the results. This study showed that there study's most important results showed a positive and statistically significant impact of the balanced scorecard with its four dimensions on the company's value. Saudi joint stock companies have a clear strategic plan for all parties involved in implementing the program, in addition to a performance evaluation mechanism for the companies under study, and this is done by linking the vision to the goals, as well as a high degree of availability. Effective management systems help achieve the company's vision and strategy, contributing to adding value. In light of the results, the researcher recommended the importance of constantly developing the balanced scorecard model to accommodate the successive developments in the competitive business environment.\",\"PeriodicalId\":153790,\"journal\":{\"name\":\"Saudi Journal of Economics and Finance\",\"volume\":\"1 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-11-29\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Saudi Journal of Economics and Finance\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.36348/sjef.2022.v06i11.004\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Saudi Journal of Economics and Finance","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.36348/sjef.2022.v06i11.004","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The Impact of Balanced Scorecard on Firm Value Evidence from the Saudi Listed Companies
The study aimed to identify the effect of the balanced scorecard on the company's value in the listed companies in the Saudi market. To achieve this goal, this study relied on the survey method. Were received (72) questionnaires; the data were analyzed using descriptive-analytical methods by subjecting the data obtained from the questionnaire to statistical analysis using the Statistical Package for Social Sciences program to test the research hypotheses to reach the results. This study showed that there study's most important results showed a positive and statistically significant impact of the balanced scorecard with its four dimensions on the company's value. Saudi joint stock companies have a clear strategic plan for all parties involved in implementing the program, in addition to a performance evaluation mechanism for the companies under study, and this is done by linking the vision to the goals, as well as a high degree of availability. Effective management systems help achieve the company's vision and strategy, contributing to adding value. In light of the results, the researcher recommended the importance of constantly developing the balanced scorecard model to accommodate the successive developments in the competitive business environment.