The role of the balanced scorecard in evaluating the performance of banks (a field study on Al-Karimi Bank)

Authors

  • Jamal Dirham Zaid University of Science and Technology image/svg+xml Author
  • Samira Saeed Al-Hamri Yemen Academy for Graduate Studies image/svg+xml Author

Keywords:

Balanced Scorecard, Performance Evaluation, Private Banks Sector, Republic of Yemen

Abstract

This study aimed at investigating the role of balanced scorecard in evaluating the performance of private banks sector in the Republic of Yemen. The descriptive analytical method was used and the theoretical framework was developed by reviewing the previous literature and sources. A questionnaire was developed as an instrument for data collection in which data were processed and analyzed by using SPSS. The sample of the study consists of all members of the top and medium administrations and leaders of the operational administration in banks in the capital Sana’a which are (86) participants. The study has come up with several findings, foremost of which are that the vision and mission and objectives of the bank are worded into the balanced scored card and the bank administration applies in measuring its performance visible strategic performance measurements including traditional financial and non-financial measurements. However, the focus of bank’s strategic objectives on the balanced scorecard and its use of both financial and non-financial measurements does not mean that it applies (BSC); however, these measurements can be re-categorized within the five balanced scorecard dimensions which are: financial, customers, internal process, learning and growth, social dimensions. The study recommended that the bank should continue adopting and developing these measurements in the continuous planning and evaluation process. The study also recommended other banks to use balanced scorecard dimensions in evaluating their performance.

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Published

2025-09-21

Issue

Section

Articles

How to Cite

The role of the balanced scorecard in evaluating the performance of banks (a field study on Al-Karimi Bank). (2025). Journal of Yemen Academy for Graduate Studies, 2(1), 9-39. https://yemenacademy.edu.ye/journal/index.php/YAGS/article/view/21