Determination of the Balanced Scorecard Measures and their Ranking Via Analytic Hierarchy Process for the Firms Listed In Tehran Stock Exchange
| Autor: | mohammad Namazi, M Azimi Bidgoli |
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| Jazyk: | perština |
| Rok vydání: | 2011 |
| Předmět: | |
| Zdroj: | مطالعات تجربی حسابداری مالی, Vol 9, Iss 35, Pp 1-21 (2011) |
| Druh dokumentu: | article |
| ISSN: | 2821-0166 2538-2519 |
| Popis: | The purpose of this study, at first, is to identify the organizations' key performance evaluation measures, which are related to each Balanced Scorecard (BSC) perspectives of the companies listed in the Tehran Stock Exchange (TSE) that are classified by the type of activity and on the basis of the industry groups in 2008. After determination, identified measures are ranked by the participants based on the Analytical Hierarchy Process (AHP) technique. At last, among the obtained ranks, after applying AHP and before the employment of this technique, a comparison is attempted to investigate the significance of the differences between the two types of ranking.By utilizing interviews and providing questionnaires, data related to 78 companies was collected. Friedman Test and t-test were administered in this study.The measures utilized in this research by companies listed in the TSE, was exerted to evaluate the performance of the organizations and managers, within the four perspectives of the BSC. The hypotheses testing results indicated that there are significant differences between two types of rankings (before and after using AHP) in the organizations.Moreover, it was revealed that almost none of the examined TSE companies did apply the unique measures of the BSC in their performance evaluation process |
| Databáze: | Directory of Open Access Journals |
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