The effect of integration between balanced performance measurement and strategic map on long term financial performance: an empirical study in the Egyptian environment

Document Type : Original Article

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Accounting Department Faculty of Commerce Alexandria University Alexandria Egypt

Abstract

This study aims to examine the impact of the integration between balanced scorecard and strategic map on the long-term financial performance of companies in the Egyptian environment. This will be donethroughanexperimental study based on an experimental design (2 x 3). Using a sample of 73 academics and postgraduate students, the experimental study showed that the use of balanced scorecardalone would not drive managers to focus on long-term financial performance,but their focus would be on improving financial performance in the short term. While the integration between balanced scorecard and strategic map tools (causal linkages between strategic objectives and the time span required to achieve these objectives) helps managers to focus on improving long-term financial performance.

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