The Impact of Using 3rd Generation Balanced Scorecard on the Effectiveness of Strategic Management System: An Applied Study on the Egyptian Tax Authority "ETA"
| المصدر: | المجلة العلمية للاقتصاد والتجارة |
|---|---|
| الناشر: | جامعة عين شمس - كلية التجارة |
| المؤلف الرئيسي: | Eldeeb, Wael Mohamed Adel Abd-Elfatah (Author) |
| مؤلفين آخرين: | Refaiy, Mamdouh Abd-Elaziz (Advisor) |
| المجلد/العدد: | ع4 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2017
|
| الشهر: | ديسمبر |
| الصفحات: | 403 - 416 |
| ISSN: |
2636-2562 |
| رقم MD: | 1066279 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
عدد مرات التحميل
20
| المستخلص: |
This paper examines the relationship between using 3rd generation BSC and effectiveness of Strategy Management System to gain a more comprehensive understanding of developing a new model in organisational performance assessment for achieving organisational excellence to ETA. In this context, the quantitative research methodology was adopted to examine the relationship between using 3rd generation BSC and Strategy and Planning. A set of hypotheses was developed describing the expected relationships between these two sets of variables. The study adopted a positivist Philosophy using handed and electronic questionnaires to obtain quantitative data for hypothesis testing. The data for this study was obtained from Large Taxpayer Center (LTC) at ETA which collects approximately EGP 102.5 billion that represents about 59.08% of total ETA tax collection. The Partial Least Squares Modelling (PLS-SEM) was employed to validate both Measurement and Structural Model. The findings of this study confirm the significant impact using 3rd generation BSC in increasing the effectiveness of Strategy Management System. This result will overcome the weakness of Strategy and Planning, and improve the overall strategic management system at ETA. This paper recommends applying 3rd generation BSC at ETA to enhance Strategic Management System to achieve the objectives of Egypt Vision 2030. |
|---|---|
| ISSN: |
2636-2562 |
عناصر مشابهة
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