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Mediating role of balanced scorecard on the relationship between uncertainty and performance in the manufacturing companies in Jordan
Abstract
Abstract: The main purpose of this study is to investigate the mediating role of balanced scorecard (BSC) implementation between perceived environmental uncertainty and organisational performance. To achieve the above objective, this study employed a quantitative research methodology of 312 samples questionnaire. This questionnaire was targeting medium and large manufacturing companies operating in Jordan and implementing a balanced scorecard. The study has revealed a significant positive relationship between perceived environmental uncertainty and both BSC and organisational performance. Also, this study documented the mediating effect of BSC on the relationship between perceived environmental uncertainty and organisational performance. As a result, it was clear that BSC offers information that leads managers to rapidly respond to environmental uncertainty in order to formulate strategies, confront challenges, and enhance their organisational performance.
Keywords: balanced scorecard; BSC; emerging economy; environmental uncertainty; manufacturing industry; performance; Jordan.
... Information assists decision-makers in making informed choices, and top management in developing plans and making effective strategic judgments (Laudon et al., 2013). Management Accounting Control System (MACS) gives top management the information they need to make decisions quickly in uncertain situations (Abu-Allan et al., 2021). The Performance Management System (PMS), a component of MACS, is concerned with problem-solving and business environment changes. ...
... Contingent factors improve organization performance (Otley, 1980). According to the contingency framework, manager perception of environmental uncertainty affects organizational performance (Abu-Allan et al., 2021;Al-Naser & Mohamed, 2017;O'Shannassy, 2007). Effective management of perceived environmental uncertainty enhances organizational performance in this context. ...
... There has been a lack of comprehensive empirical inquiry into the direct effects of perceived environmental uncertainty on organizational performance, despite the observed modest impacts in current literature, and emerging economies in developing nations like Jordan were not taken into account. Literature emphasizes the need for further research to identify the situation of industrial companies in Jordan in this feature of environmental uncertainty (Abu-Allan et al., 2021;Al-Mawali, 2015;Köseoglu et al., 2013;Latan et al., 2018;Purnama & Subroto, 2016). Jordan faces uncertainty due to surrounding instability. ...
This research adopts a contingency theory approach to explore the role of the Balanced Scorecard (BSC) as a performance management system. Contingencies, including perceived environmental uncertainty and business strategy, are examined to understand their impact on BSC implementation and organizational performance, with a specific focus on the mediating role of the BSC. Conducting a survey among Jordanian manufacturers, the research gathered 312 usable responses out of 400 questionnaires, achieving a response rate of 78%. Theoretically, this study's framework contributed to management accounting literature by analyzing the impact of perceived environmental uncertainty and business strategy on BSC implementation. The study's findings will help understand the factors that could influence Jordanian manufacturing companies' BSC implementation. This study will also help businesses understand why they need to use BSC to get the right information for making decisions and improve the performance of their organizations.
... Information assists decision-makers in making informed choices, and top management in developing plans and making effective strategic judgments (Laudon et al., 2013). Management Accounting Control System (MACS) gives top management the information they need to make decisions quickly in uncertain situations (Abu-Allan et al., 2021). The Performance Management System (PMS), a component of MACS, is concerned with problem-solving and business environment changes. ...
... Contingent factors improve organization performance (Otley, 1980). According to the contingency framework, manager perception of environmental uncertainty affects organizational performance (Abu-Allan et al., 2021;Al-Naser & Mohamed, 2017;O'Shannassy, 2007). Effective management of perceived environmental uncertainty enhances organizational performance in this context. ...
... There has been a lack of comprehensive empirical inquiry into the direct effects of perceived environmental uncertainty on organizational performance, despite the observed modest impacts in current literature, and emerging economies in developing nations like Jordan were not taken into account. Literature emphasizes the need for further research to identify the situation of industrial companies in Jordan in this feature of environmental uncertainty (Abu-Allan et al., 2021;Al-Mawali, 2015;Köseoglu et al., 2013;Latan et al., 2018;Purnama & Subroto, 2016). Jordan faces uncertainty due to surrounding instability. ...
Measuring the performance of Fintech services on mobile apps (FSMA) is considered a major key to sustain, develop, and improve financial services and their processes, depending on users’ standpoints on digital platforms. Public value aims at enhancing the performance of government institutions services. Throughout the current research, authors have suggested a novel way to evaluate the performance and management of FSMA by theorizing a new conceptual framework entitled Public Value of Fintech Services’ Mobile Apps (PV-FSMA). A quantitative approach was chosen to measure several factors influencing the use of FSMA and evaluate the degree of public value of FSMA among Jordanians. The structural equation model was conducted based on the results of the PV-FSMA model hypotheses. The results confirmed that FSMA-intention to use (FSMA-ITU) and its predictors: FSMA-usefulness (FSMA-US), FSMA-awareness (FSMA-AR), FSMA-security (FSMA-SE), FSMA-social influence (FSMA-IS), and FSMA-system quality (FSMA-SQ) except FSMA-ease of use (FSMA-ES) are valuable determinants of PV-FSMA. The article presents theoretical implications regarding financial services and public value theories and practical implications regarding public institution leaders, managers, and information technology specialists in the Fintech domain to improve the quality and performance of FSMA in Jordan.
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