ZAKARIA ABD-ALGLIL MAHMOD HASSAN ,FADL MOHAMMED AL-MAHMODI
DOI: https://doi.org/Balanced Scorecard (BSC) is an important strategic tool for achieving the strategic performance evaluation of industrial companies and increasing local and global competition. So, this study aims to investigate the impact of applying the (BSC) with its dimensions (financial dimension, customer dimension, internal operations dimension, learning and growth dimension, environment and society dimension, risk dimension) in strategic performance evaluation. The study used the descriptive analytical approach and based on a questionnaire as the primary data collection method. The study sample consisted of 314 employees working in the industrial companies in Yemen. Then the data were statistically processed using SPSS 27; multiple and simple regression was employed to evaluate the hypotheses. The hypothesis revealed that (BSC) positively impact the strategic performance evaluation (R2 = 0.820; P < 0.05). Additionally, the individual dimensions of internal operations, environment and society, and risk have a major influence in the strategic performance evaluation (PSE) (β = 0.209; 0.339; 0.384; P < 0.05), while financial, customer, learning and growth dimensions showed no significant impact (β = - 0.090; 0.019; 0.063; P > 0.05). The results showed a high level of both the (BSC) and strategic performance evaluation in the industrial companies. Consequently, the study contributed to enhancing the theoretical and practical aspect of knowing the management methods that affect the strategic performance evaluation in Yemen.
