Using the Balanced Scorecard to Evaluate the Performance of the Accounting and Auditing Departments at the University(A Case Study of Accountants and Auditors at Wasit University and Al-Kut University)

Abstract

This research aims to analyze the impact of using the Balanced Scorecard in evaluating the professional performance of accountants and auditors at Wasit and Kut universities. The research adopted a descriptive analytical approach, and data were collected through a questionnaire distributed to the research population.  A total of (130) questionnaires were distributed, of which (112) were valid and suitable for analysis. The data were analyzed using a set of statistical methods, including descriptive statistics, Pearson correlation coefficient, multiple regression, and the ( T-test).

The results of the t-test for the correlation coefficient between the first independent variable (achieving the strategic objectives of administrative units using the Balanced Scorecard) and the second dependent variable (measuring the professional performance of accountants and auditors using the Balanced Scorecard) showed a value of (0.741) and a probability value of (0.000), indicating a highly significant correlation between the two variables. The study recommends the necessity of implementing the Balanced Scorecard in Wasit and Kut universities and that their senior management make the necessary decisions in this regard.