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Analysis of the Causal Relationships Between Measures of Financial and Customer Aspects in Balanced Scorecard | ||
International Journal of Nonlinear Analysis and Applications | ||
مقاله 8، دوره 11، شماره 2، اسفند 2020، صفحه 103-113 اصل مقاله (992.45 K) | ||
نوع مقاله: Research Paper | ||
شناسه دیجیتال (DOI): 10.22075/ijnaa.2020.4389 | ||
نویسندگان | ||
Hadi Keshavarznia؛ Ali Amiri* ؛ Hojatalah salari؛ Saeed Moradpour | ||
Department of Accounting, Bandar abbas branch, Islamic Azad University, Bandar abbas, Iran | ||
تاریخ دریافت: 12 آبان 1398، تاریخ بازنگری: 20 بهمن 1398، تاریخ پذیرش: 25 مرداد 1399 | ||
چکیده | ||
As is well known, the strategy dictates how an organization creates value for the stakeholders, customers and citizens. In fact, the strategy is the very factor that guides the organization in its journey towards realizing its vision. In this regard, four perspectives of Balanced Scorecard (BSC) articulate the strategic goals of organization in all respects. The cause-and-effect relationships, outlined in the form of a strategy map, are deemed as the formula for the organization's achievement. Causal relationships map the precise route for the strategy realization. Without such relationships, the organization has only to a set of individual financial and non-financial measures. For the first time in the banking industry of Iran, introduced key indicators of the banking industry and has been investigated the cause and effect relationship between to them. In addition, in the research the author's experiences in the banking industry have been considered so based on this research key variables were extracted from the system and converted to quantitative indicators. Finally, to ensure the validity of the data, the cause and effect relationship has been studied using granger causality method. | ||
کلیدواژهها | ||
Causal relationships؛ Granger causality؛ Balanced Scorecard؛ Measures of customer aspects؛ Measures of financial aspects | ||
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