مستوى ادراك مديري الشركات الصناعية المساهمة العامة الاردنية لاهمية استخدام المقاييس غير المالية لبطاقة الاهداف المتوازنة في تقييم الاداء

The objective of this study is to measure the level of awareness of Jordanian industrial public companies' managers of the significance of the non-financial perspectives (measures) of the Balanced Scorecards (BSC) in evaluating the performance of their companies. For this purpose, a 38-item questionnaire was designed to enable the researches to test the three main hypothesis of the study. The first main hypothesis, however, consists of three sub-hypotheses; each one focuses on a single nonfinancial perspective of the BSC, namely the customer, the internal process and the learning and development perspectives. Using the appropriate statistical tests (the one sample t-test and the ANOVA F test), the main results of the study turn out to be: a. Jordanian industrial public companies' managers (individually) are highly aware of the significance of the non-financial measures of the Balanced Scorecard when evaluating the performance of their companies. b. Industrial companies' managers do not overall realize the importance of using the Balanced Scorecard model overall when evaluating the performance of their companies. c. There are no differences in awareness of the significance of the non-financial perspectives of the BSC related to managers' age, experience or academic qualifications. Based on the above results of the study, several recommendations were developed; the main one is that it is necessary to adopt the proposed Balanced Scorecard model by the managers of Jordanian industrial public companies in order to tie together the strategic plans, performance evaluation techniques and goals of the company. KEYWORDS: Awareness, Industrial Companies, Balanced Scorecard, Customer, Internal Operations, Learning and Growth.