THE EFFECT OF THE APPLICATION OF BALANCED PERFORMANCE MEASUREMENT DIMENSIONS IN STRATEGIC DECISIONS IN GOVERNMENT UNIVERSITIES

Abstract

A balanced scorecard (BSC) with strategic decisions plays a vital role in achieving the effectiveness of business organizations. However, this paper aims to determine the impact of implementing the dimensions of the BSC on strategic decision-making in Jordanian universities. The study population included all Jordanian universities, while the sample consisted of 218 respondents from all managers working at administrative levels. The research concluded that there is a statistically significant effect on the dimensions of the BSC with its four axes (the financial axis, the beneficiaries’ axis (students, the local community), the growth and learning axis, and the internal operations axis) in making strategic decisions in Jordanian universities, where Al-Jubouri (2018), Tomizh et al. (2022) and Mazzuto et al. (2022) supported this finding. It is recommended to apply the BSC axes correctly and accurately during application in a way that clearly and comprehensively improves the strategic decision-making process.