Electronic Balanced Scorecard and Its Role in Enhancing Digital Readiness(An Applied Study in the General Commission for Iraqi Customs)

Abstract

 This study aims to explore the role of the electronic Balanced Scorecard (e-BSC) in assessing digital readiness within the Iraqi General Customs Authority. The study addresses a research gap regarding the impact of this tool in financial government institutions. Using a quantitative approach, data were collected through an electronic questionnaire distributed to a sample of employees. The results reveal a strong, statistically significant positive effect of the e-BSC on digital readiness, with the implementation explaining 73% of the variance. Analysis of the scorecard dimensions shows that the digital and learning & growth dimensions have the greatest impact. These findings emphasize that adopting comprehensive strategic frameworks, such as the e-BSC, is essential for achieving a successful and sustainable digital transformation in the Iraqi General Customs Authority and other government institutions