In 1992, Kaplan & Norton introduced the Balanced Scorecard as a tool for evaluating performance in organizations. The important function of the banking system as an active monetary sector in the economy also requires that the evaluation of their performance & productivity based on modern management accounting techniques be considered. The purpose of this study is measuring the effects of management tools such as knowledge management & innovation on the relationship between four dimensions of a BSC on bank productivity. Studies conducted on 10 banks in the country in 1398 using random sampling & with the help of data collected from questionnaires sent to 172 senior experts of the bank & based on the output of structural equation technique have shown that innovation on the relationship between two dimensions of the internal process, learning the dimensions of the BSC with the productivity of banks has a significant effect, However, the relationship between two financial dimensions and the customer of the four dimensions of BSC with banking efficiency have not been significantly affected. Also, knowledge management had a significant effect on the relationship between financial and customer dimensions with bank productivity, but no effect was observed on the relationship between internal process dimensions & learning & productivity. These results draw the attention of policymakers in the banking system to prioritizing innovation and knowledge management, as well as improving the level of use of all development tools with the aim of aligning them to strengthen the relationship between BSC and banking productivity.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.