%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