Balanced Scorecard. * Author's address: J. J. Appl. Sci., Vol.11, No. 2 (2008)

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1 J J Appl Sci, Vol11, No 2 (2008) : 2008/7/9 : Judeh, Mahfuz Ahmad (2008) The Implementation of the Balanced Scorecard and its effect on the Organizational Commitment of the Emolyees of Jordanian Aluminum Companies: A Field Study JJ Appl Sci: Humanities Series 11 (2): Abstract: This study aimed at identifying the effects of the implementation of the Balanced Scorecard on the organizational commitment The study also aimed at recognizing the effects of some demographic factors on the organizational commitment For this purpose, a 30-item questionnaire was developed and distributed to collect the needed information to test the hypotheses The population of this study contained three companies which represented the large Aluminum companies that have a vision and strategies in Jordan The results showed that there was a statistical significant effect of the organizational performance evaluation on organizational commitment, but that effect was bigger in the Aluminum company that adopted the Balanced Scorecard Significant differences in the respondents` commitment were shown with regard to age and income At the same time no significant differences were shown in the respondents` commitment with regard to gender and education The study recommended that it is necessary to deploy the concept of the Balanced Scorecard through scientific conferences, seminars, and training courses The study also recommended that managers have to ensure that organizational commitment measurements are implemented periodically (2008) 2007/11/13 : : :(2) 11 : : 30 : Balanced Scorecard * Author's address: Mahfouz@asuedujo 273

2 274 Kaplan & [1]Norton Leading Measurements Lagging Measurements [2] Balanced Scorecard [3] : ) (

3 J J Appl Sci, Vol11, No 2 (2008) : :H 01 :H a1 : :H 011 :H a11 :H 012 :H a12 :H 013 :H a13 :H 02 :H 03 ( ) :H a3 ( ) ( ) : : ( 4) (14-1) : (26-15) : : (18-15) (22-19) (26-23) :H a2 275

4 Cronbach Alpha : :(1) % 888 % % % % [4] (%60) Kolmogorov-Smirnov (05) (607) (900) (22) (%65) (585) SPSS T : 276

5 J J Appl Sci, Vol11, No 2 (2008) [5] Wright : : : : : : [6] [7] David Norton Robert Kaplan Harvard Business Review 1992 [8]Kaplan & Norton [9]Horngren [10] [12] [11] 277

6 [13] [14]Norton & Kaplan : :(2) : : : : Source: Kaplan, RS and D P Norton, 1996 : (2) : -1 : -2 :

7 J J Appl Sci, Vol11, No 2 (2008) : -4 [15]Olve & Sjostrand [16] : Objectives Measures Targets Initiatives [17] : Leading Lagging : : -1 [18] [19] :

8 Kaplan & Norton : ) ( -8 Cascading Overall Scorecard : : : : : : [20]

9 J J Appl Sci, Vol11, No 2 (2008) : : [21]Keyton [22]Sulaiman & Isles [23] [24] [25]: : -1 () : -2 : -3 : -4 : -5 : -6 : -7 : / [26]Meyer & Allen :Affective Commitment [27] :Continuance Commitment :Normative Commitment 281

10 [28]O`Rielly : : : : : : : : : [29] : : 282

11 J J Appl Sci, Vol11, No 2 (2008) " : (2003) " : [30] (BSC) " : (2004) " (SWOT) (SWOT) [31] " : (2005) " [32] The Balanced Scorecard, Competitive " : Olson & Slater (2002) 208 "Strategy, and Performance [33] A Balanced Scorecard Approach to " : Norrie & Walker (2004) "Project Management Leadership [34] 283

12 :" : (2004) " 700 (2444) 339 ( ) [35] " : (2005) " 260 ) ( [36] : " : (2005) " (275) (391) [37] " " : (2007) [38] A Correlational Study of Teachers` Level of " : Richardson (2001) Commitment and Their Perception of Shared Decision Making in New York "City Public Elementary Schools [39] The Influence of Leader Behaviors on " : Perryer & Jordan (2005) "Organizational Commitment: A Study in the Australian Public Sector 284

13 J J Appl Sci, Vol11, No 2 (2008) [40] Direct and Indirect Effects of " : Van Vuuren et al (2007) "Supervisor Communication on Organizational Commitment [41] (2) : :(2) : 285

14 286 :(3) () (3) (3915) (0716) :H 01 :H a1 : :(4) R R 2 F Sig B (4) R %802 R 2 %643 (B) (1033) (F) (445256) (005) (000) %701 % : (5) : :H 011 :H a11

15 J J Appl Sci, Vol11, No 2 (2008) : :(5) B 1124 Sig 000 F R (5) %539 R 2 %734 (289290) (F) (1124) (B) (000) %620 (1106) (%385) R R 734 :H 012 :H a12 : :(6) B 1144 Sig 000 F R (6) %518 R 2 %720 (265880) (F) (1144) (B) (000) %621 (1121) %386 R R 720 :H 013 :H a13 : :(7) B 831 Sig 000 F R R

16 288 (7) R %764 R 2 %584 (B) (0831) (F) (347235) (000) %678 %459 (0855) :H 02 :H a2 T One-Sample T Test : :(8) (T) T Sig T T () 4029) 3759 ( ) 0887 (0598 T 28760) (38763 T () :H 03 ( ) :H a3 ( ) One-Way ANOVA : :(9) F Sig

17 J J Appl Sci, Vol11, No 2 (2008) 289 (9) F 1172) ( ) (0310 F 5840) (13162 : :

18 [1] Kaplan, R S & D P Norton (1992) The Balanced Scorecard: Measures that Drive Performance, Harvard Business Review, Jan-Feb, : (2003) [2] 120 [3] Huselid, M A (1998) The Impact of Human Resource Management Practices on Turnover, Productivity and Corporate Financial Performance Academy of Management Journal (38), [4] Sekaran, U (1992) Research Methods for Managers: A Skill-Building Approach, John Whiley & Sons, p 227 [5] Wright, P, M Kroll & J Parnel (1996) Strategic Management: Concepts and Cases New Jersey: Prentice Hall, p 244 : (2006) [6] 241 [7] Atkinson, H (2006) Strategy Implementation: A Role for the Balanced Scorecard, Management Decision 44 (10), [8] Kaplan, R S & D P Norton (1992), op cit, p72 [9] Horngren, C, G Foster & S M Datar (2000) Cost Accounting, USA, Prentice Hall International, p 24 (2003) [10] 96 1 : (2001) [11] 631 (2002) [12] (2005) [13] [14] Kaplan, R S & D P Norton (1996) The Balanced Scorecard: Translating Strategy into Action, Boston, MA: Harvard Business School Press, p 78 [15] Olve, N & G Sjostrand (2002) The Balanced Scorecard, USA, John Wiley & Sons, p 19 (2003) [16] : (2) (2005) [17] [18] Niven, P R (2002) Balanced Scorecard, Step-by-Step, Canada, John Wiley & Sons, Inc, p

19 J J Appl Sci, Vol11, No 2 (2008) 72 (2005) [19] (2007) [20] 376 : [21] Keyton, J (2005) Communication and Organizational Culture, Ca, Thousand Oaks, Sage, p 124 [22] Sulaiman, A M & P A Isles (2001) Is Continuance Commitment Beneficial to Organizations: Commitment-Performance Relationship Journal of Managerial Psychology 15 (5), (2003) [23] : (2002) [24] 207 [25] Hill, C (1991) Seeking Emotional Support, Journal of Personality and Social Psychology 60 (1), [26] Meyer, J P & N J Allen (1991) A Three-Component Conceptualization of Organization Commitment, Human Resources Management Review 76 (1), (1997) [27] (70) 19 [28] Oreilly, C (1991) Corporation, Culture and Commitment: Motivation and Social Control in Organizations In Steers, R & L Porter, Motivation and Work Behavior NY: McGraw- Hill Inc, (2003) [29] (2003) [30] (2004) [31] (SWOT) (BSC) (2005) [32] [33] Olson, E M & S F Slater (2002) The Balanced Scorecard, Competitive Strategy, and Performance, Business Horizons, May-June, [34] Norrie, J & D Walker (2004) A Balanced Scorecard Approach to Project Management Leadership Project Management Journal December, (2004) [35] : 52-1 (2) 24 (2005) [36] (2) 20 (2005) [37] : (2007) [38] (84) 2 [39] Richardson, L (2001) A Correlational Study of Teachers` Level of Commitment and their Perception of Shared Decision Making in New York 291

20 City Public Elementary Schools Dissertation Abstracts International 62 (3), p869 [40] Perryer, C & C Jordan (2005) The Influence of Leader Behaviors on Organizational Commitment: A Study in the Australian Public Sector International Journal of Public Administration 28, [41] Van Vuuren, M, M D T Jong & E R Seydel (2007) Direct and Indirect Effects of Supervisor Communication on Organizational Commitment, Corporate Communication: An International Journal 12 (2),