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العنوان
Integrating Balanced Scorecard and goal programming to optimize the process of goals setting, rationalize performance evaluation and rationalize rewards system \
المؤلف
Ali, Omnia Hanafy Mahmoud Mohamed.
هيئة الاعداد
باحث / امنية حنفى محمود محمد على
مشرف / كمال ابو زيد
مشرف / زينات محمد محرم
مناقش / صلاح عبد المنعم
الموضوع
Financial perspective. Customer perspective. Balanced Scorecard Integrating.
تاريخ النشر
2013.
عدد الصفحات
viii., 132 p. :
اللغة
الإنجليزية
الدرجة
ماجستير
التخصص
المحاسبة
الناشر
تاريخ الإجازة
16/3/2014
مكان الإجازة
جامعة الاسكندريه - كلية الاعمال - المحاسبة و المراجعة
الفهرس
Only 14 pages are availabe for public view

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Abstract

The BSC with its multi purposes as a performance measurement system, strategy implementing and evaluating system allows organizing multiple and conflicting goals under its four perspectives. However, the presence of choice behavior for decision-making process with respect to goals choice and performance evaluation- programmed by subjective judgment and routines represents a real problem of choice.
The main objective of this research is to turn goal determination process to be determined According to priorities of these goals , this was done by integrating GP technique and AHP as quantitative techniques to the BSC . Aiming at substituting subjective judgment in goal setting process by a considerable level of objectivity. This research includes five chapters as follows:
Chapter 1 presents research objective, importance, problem and plan. In chapter two, the researcher discussed and analyzed prior research to develop.
Chapter 2 includes The theoretical frame work of goal determination process under the BSC and investigate its effect on performance evaluation .The researcher classified prior research into three groups.
• Studies concerned with the impact of subjectivity and judgment on performance evaluation and rewards system.
• Studies attempted to improve BSC. Judgment and to overcome discretion and bias in performance evaluation and rewards system.
• Studies related to the use of quantitative models in replacing subjectivity by a considerable level of objectivity like goal programming and analytic hierarchy process.