运用平衡计分卡确定衡量胡志明市商业银行经营绩效的指标运用平衡计分卡衡量胡志明市商业银行经营绩效的指标

IF 1.3 Q3 BUSINESS, FINANCE

Journal of Accounting Auditing and Finance Pub Date : 2023-05-15 DOI:10.59006/vnfa-jaa.0420231

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引用次数: 0

摘要

本研究重点分析了平衡计分卡在HCM市商业银行绩效评估中的应用。具体而言，笔者利用平衡记分卡建立了财务、客户、内部流程、学习与发展等方面的基准来衡量商业银行的绩效。为了进行研究，作者采用了定性和定量相结合的方法。研究发现，财务基准、客户基准、内部流程基准、学习与发展基准与商业银行绩效测量呈正相关关系。关键词:管理会计，平衡计分卡，绩效，商业银行JEL分类:E20, E30, E29

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Vận dụng thẻ điểm cân bằng để xác định chỉ tiêu đo lường thành quả hoạt động tại các ngân hàng thương mại trên đại bàn Thành phố Hồ Chí Minh The application of balanced scorecard to measure the performance of commercial banks in HCM CITY

This research focuses on the analysis of the application of balanced scorecard to measure the performance of commercial banks in HCM City. Specifically, the author utilized BSC to set up benchmarks related to finance, customers, internal process, and learning and development to measure the performance of commercial banks. In order to carry out the research, the author employed both qualitative and quantitative methods. Research findings suggested that benchmarks related to finance, customers, internal process, and learning and development had positive relationship with the measurement of performance of those commercial banks. Keywords: Management accounting, Balanced scorecard, Performance, Commercial banks.JEL Classification: E20, E30, E29

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来源期刊

Journal of Accounting Auditing and Finance BUSINESS, FINANCE-

CiteScore

4.20

自引率

7.10%

发文量

期刊介绍： The Journal of Accounting, Auditing, and Finance (JAAF) is committed to publishing high quality studies in accounting and related fields. Papers on accounting issues relating to developing in other fields such as finance, economics, and operations are also welcome. Empirical, analytical and experimental works of all varieties and paradigms, normative as well as positive, will be considered, provided they significantly contribute to the advancement of our knowledge in accounting. Manuscripts submitted should contain original unpublished research and should not be under consideration for possible publication elsewhere.