Abstract:
This study examines the impact of the various dimensions of the balanced
scorecard, namely financial perspectives, customers’ perspectives, learning
and growth perspectives, and internal business process perspectives, on the
profitability of Islamic and conventional banks operating in Palestine. The
survey included thirteen banks that perform in Hebron district, where this
study targeted the branch managers and their deputies, supervisors and
heads of departments in these banks, where one hundred and ten
questionnaires were distributed, one hundred and five questionnaires were
recovered due to the loss of some of them with bank employees, This is
what makes up 96% of the study sample, and the study concluded several
results, the most important of which are: there was a fairly strong and
statistically significant direct relationship between (the financial and
customer dimension) and the banks' profitability, and there was a weak and
statistically significant inverse relationship between the two dimensions
(internal processes, learning and growth) and the profitability of the banks
operating in Palestine. Therefore, the researcher came to a set of
recommendations, the most important of which are: The banks operating in
Palestine should develop tools to measure their performance to improve
their profitability and find out the reasons that led to the existence of the
inverse relationship between the internal processes and after growth and
learning with the profitability of the banks and try to address it
Description:
CD, no of pages 144, 31575, ماجستير محاسبة 2023
