WASET
	%0 Journal Article
	%A Hamzah Hussein Al-mawali and  Yuserrie Zainuddin and  Noor Nasir Kader Ali
	%D 2010
	%J International Journal of Economics and Management Engineering
	%B World Academy of Science, Engineering and Technology
	%I Open Science Index 42, 2010
	%T Balanced Scorecard (BSC) Usage and Financial Performance of Branches in Jordanian Banking Industry
	%U https://publications.waset.org/pdf/10195
	%V 42
	%X The purpose of this paper is to contribute to the body
of knowledge in the area of management accounting, particularly
performance measurement systems within the BSC framework, by
investigating empirically the extent of multiple performance
measures usage and their effects on the financial performance of
Jordanian banks in the branches level. Nevertheless, the result of this
study shows that the non-financial measures usages, particularly,
customer oriented indicators and product/ service oriented indicators,
appears to be important as it enhances firm performance.
Remarkably, the findings reveal that there is positive relationship
between the usages of multiple performance measures via overall
BSC measures and financial performance in the branches level.
	%P 1161 - 1168