The effect of balanced scorecard as a tool of strategic management system on improving sustainable development: Measuring the mediation of organizational performance

Subject Areas :

Hosin  Asgari ¹ (Master of Public Administration, Public Financial Management, Islamic Azad University, Neishabour Branch, Neishabour, Iran)

Received: 2021-05-14 Accepted : 2021-05-23 Published : 2021-11-22

Keywords: organizational performance, Customer, Finance, Internal Business, Growth and Learning,

Abstract :

This study aims to investigate the effect of balanced scorecard as a tool of strategic management system on improving sustainable development: measuring the mediation of organizational performance. The research method was applied in terms of purpose and descriptive-correlation in terms of data collection method. The statistical population of the study is all managers and employees of chain stores in Tehran, which was selected as the sample size using Morgan table and random cluster sampling method of 384 people. A researcher-made questionnaire was used to collect data to assess the dimensions of the research. In the present study, the validity of content and structure was used to determine the validity of the questionnaires; also, in order to measure the reliability, Cronbach's alpha coefficient and combined reliability were used, and the findings indicated the reliability and validity of the measuring instrument. The collected data obtained from the distribution of the questionnaire in two descriptive and inferential sections (structural equations) were analyzed using Spss and lisrel software. Findings showed that the dimensions of a balanced scorecard (customer, financial, internal business and growth and learning) have a positive and significant effect on organizational performance and sustainable development. Perceived organizational performance also had a positive and significant effect on sustainable development.