• editor.aipublications@gmail.com
  • Track Your Paper
  • Contact Us
  • ISSN: 2456-7817

International Journal Of Engineering, Business And Management(IJEBM)

The Relationship between balanced Scorecard and Cost Reduction: An Empirical study on Public sectors in Kurdistan Region

Dr. ShawnmZrar Aziz Bilbas

International Journal of Engineering, Business And Management(IJEBM), Vol-2,Issue-4, July - August 2018, Pages 44-56 , 10.22161/ijebm.2.4.1

Download | Downloads : 6 | Total View : 1428


This research discusses and analyzes the relationship between balanced scored card and cost reduction in public sectors in Kurdistanregion.The main of this study is to examine the relationship between balanced scorecard and cost reduction in Public sectors in Kurdistan. The quantitative method used in order to analyze the present study. A random sampling was carried out in different locations in the ministry of planning in Erbil. A total of 800 questionnaires were distributed in Kurdistan, however 630 questionnaires were received and being completed properly and the data were collected through in hard copies. The findings revealed that the first research hypothesis was supported which stated that there is a positive relationship between financial perspective and cost reduction in public sectors in Kurdistan. The second research hypothesis was rejected which stated that there is a positive relationship between customer perspective and cost reduction in public sectors in Kurdistan. The third research hypothesis was supported which stated that there is a positive relationship between internal business process perspective and cost reduction in public sectors in Kurdistan, and the fourth research hypothesis was rejected which stated that there is a positive relationship between innovation and learning perspective and cost reduction in public sectors in Kurdistan.

Balanced Scorecard, Cost reduction, Public Sectors, Kurdistan.

[1] Agrawal, S., Singh, R. K., &Murtaza, Q. (2016). Outsourcing decisions in reverse logistics: sustainable balanced scorecard and graph theoretic approach. Resources, Conservation and Recycling, 108, 41-53.
[2] Anjomshoae, A., Hassan, A., Kunz, N., Wong, K. Y., & de Leeuw, S. (2017). Toward a dynamic balanced scorecard model for humanitarian relief organizations’ performance management. Journal of Humanitarian Logistics and Supply Chain Management, 7(2), 194-218.
[3] Asgari, N., &Darestani, S. A. (2017). Application of multi-criteria decision making methods for balanced scorecard: a literature review investigation. International Journal of Services and Operations Management, 27(2), 262-283.
[4] Beard, D. F., & Humphrey, R. L. (2014). Alignment of university information technology resources with the Malcolm Baldrige results criteria for performance excellence in education: A balanced scorecard approach. Journal of Education for Business, 89(7), 382-388.
[5] Bhattacharya, A., Mohapatra, P., Kumar, V., Dey, P. K., Brady, M., Tiwari, M. K., & Nudurupati, S. S. (2014). Green supply chain performance measurement using fuzzy ANP-based balanced scorecard: a collaborative decision-making approach. Production Planning & Control, 25(8), 698-714.
[6] Busco, C., &Quattrone, P. (2015). Exploring how the Balanced Scorecard engages and unfolds: Articulating the visual power of accounting inscriptions. Contemporary Accounting Research, 32(3), 1236-1262.
[7] Coe, N., &Letza, S. (2014). Two decades of the balanced scorecard: A review of developments. The Poznan University of Economics Review, 14(1), 63.
[8] Cooper, D. J., Ezzamel, M., & Qu, S. Q. (2017). Popularizing a management accounting idea: The case of the balanced scorecard. Contemporary Accounting Research, 34(2), 991-1025.
[9] Falle, S., Rauter, R., Engert, S., & Baumgartner, R. J. (2016). Sustainability management with the sustainability balanced scorecard in SMEs: findings from an Austrian case study. Sustainability, 8(6), 545.
[10] Galankashi, M. R., Helmi, S. A., &Hashemzahi, P. (2016). Supplier selection in automobile industry: A mixed balanced scorecard–fuzzy AHP approach. Alexandria Engineering Journal, 55(1), 93-100.
[11] Hansen, E. G., & Schaltegger, S. (2016). The sustainability balanced scorecard: A systematic review of architectures. Journal of Business Ethics, 133(2), 193-221.
[12] Hoque, Z. (2014). 20 years of studies on the balanced scorecard: trends, accomplishments, gaps and opportunities for future research. The British accounting review, 46(1), 33-59.
[13] Hudnurkar, M., Rathod, U., Jakhar, S. K., & Vaidya, O. S. (2018). Development of a balanced scorecard-based supplier collaborative performance index. International Journal of Productivity and Performance Management, 67(2), 401-425.
[14] Jassim, R. R., &Kassir, M. G. (2016). Using Balanced Scorecard for Measuring “Baghdad Soft Drinks Company” Performance. Engineering and Technology Journal, 34(7 Part (A) Engineering), 1415-1426.
[15] Junior, A. N., de Oliveira, M. C., &Helleno, A. L. (2018). Sustainability evaluation model for manufacturing systems based on the correlation between triple bottom line dimensions and balanced scorecard perspectives. Journal of Cleaner Production, 190, 84-93.
[16] Kang, J. S., Chiang, C. F., Huangthanapan, K., & Downing, S. (2015). Corporate social responsibility and sustainability balanced scorecard: The case study of family-owned hotels. International Journal of Hospitality Management, 48, 124-134.
[17] Kato, I., Yoshikawa, T., & Yee, L. S. (2017). A Study on an Evaluation Method of an Investment of a Firm for SDGs using the Balanced Scorecard. Reitaku International Journal of Economic Studies, 25, 15-24.
[18] Leksono, E. B., Suparno, S., &Vanany, I. (2018). Development of Performance Indicators Relationships on Sustainable Healthcare Supply Chain Performance Measurement Using Balanced Scorecard and DEMATEL. International journal on Advanced Science Engineering Information Technology, 8(1), 115-122.
[19] Lin, M. H., Hu, J., Tseng, M. L., Chiu, A. S., & Lin, C. (2016). Sustainable development in technological and vocational higher education: Balanced scorecard measures with uncertainty. Journal of Cleaner Production, 120, 1-12.
[20] Malagueño, R., Lopez-Valeiras, E., & Gomez-Conde, J. (2018). Balanced scorecard in SMEs: effects on innovation and financial performance. Small Business Economics, 51(1), 221- 244.
[21] Nurcahyo, R., Pustiwari, S., & Gabriel, D. S. (2018). Developing A Strategy Map Based on Sustainability Balanced Scorecard Framework for Manufacturing Industry in Indonesia. International Journal of Engineering & Technology, 7(2.34), 48-51.
[22] Ozturk, E., & Coskun, A. (2014). A strategic approach to performance management in banks: The balanced scorecard. Accounting and Finance Research, 3(3), 151.
[23] Quesado, P. R., AibarGuzmán, B., & Lima Rodrigues, L. (2018). Advantages and contributions in the balanced scorecard implementation. Intangible Capital, 14(1), 186-201.
[24] Shen, Y. C., Chen, P. S., & Wang, C. H. (2016). A study of enterprise resource planning (ERP) system performance measurement using the quantitative balanced scorecard approach. Computers in Industry, 75, 127-139.
[25] Singh, S., Olugu, E. U., Musa, S. N., &Mahat, A. B. (2018). Fuzzy-based sustainability evaluation method for manufacturing SMEs using balanced scorecard framework. Journal of Intelligent Manufacturing, 29(1), 1-18.
[26] Taleghani, M. (2017). Synergistic Role of Balanced Scorecard/Activity Based Costing and Goal Programming Combined Model on Strategic Cost Management. International Journal of Economics and Financial Issues, 7(3), 586-593.
[27] Teklehaimanot, H. D., Teklehaimanot, A., Tedella, A. A., &Abdella, M. (2016). Use of balanced scorecard methodology for performance measurement of the Health Extension Program in Ethiopia. The American journal of tropical medicine and hygiene, 94(5), 1157-1169.
[28] Valmohammadi, C., & Ahmadi, M. (2015). The impact of knowledge management practices on organizational performance: A balanced scorecard approach. Journal of Enterprise Information Management, 28(1), 131-159.
[29] Xia, D., Yu, Q., Gao, Q., & Cheng, G. (2017). Sustainable technology selection decision-making model for enterprise in supply chain: Based on a modified strategic balanced scorecard. Journal of cleaner production, 141, 1337-1348.