Document Type : Research Paper
Authors
Abstract
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
Keywords
تهران بر اساس فرآیند تحلیل سلسله مراتبی )محدود به شرکتهای وسایل نقلیه موتوری-
وحملونقل("، پایاننامه کارشناسی ارشد مدیریت مالی، دانشگاه امام صادق )ع(.
.1 قدسیپور، سید حسن ) 3133 (. فرآیند تحلیل سلسله مراتب . ی چاپ سوم، تهران: مرکز نشر
دانشگاه صنعتی امیرکبیر.
.1 نمازی، محمد )برگرداننده( ) 3170 (. پژوهش های تجربی در حسابداری: دیدگاه
روش شناختی، چاپ اول، شیراز: انتشارات دانشگاه شیراز.
.4 نمازی، محمد و رضا جامعی ) 3130 (. "نقش اطلاعات حسابداری )هزینه یابی( منابع انسانی
روی منظر های سیستم ارزیابی متوازن شرکت های پذیرفته شده در بورس اوراق بهادار
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