أمكانية توظيف بطاقة الاداء المتوازن في تحليل مغلف البيانات لقياس كفاءة الأداء في المصارف العراقية الخاصة - دراسة تطبيقية

Abstract

Enhancing performance is one of the most prominent activities of any economic unit, especially banks, where the level of effective performance is one of the indicators of the level of economic progress of banks, as it contributes to raising the level of the bank in the competitive environment, and therefore can be considered one of the activities most affected by various developments. In view of the continuous developments in the competitive business environment, it is necessary to know the great role played by modern methods in the various economic units in terms of measuring and evaluating performance, and its purpose is to promote the level of efficiency of distinctive and satisfactory performance, enabling those units to maintain their position in the business environment and continue their activity and competition. This research mainly aims to identify the importance of some modern methods, including (Balanced scorecard BSC) as well as the quantitative method of Operations Research, which is the method of data envelope analysis (DEA) and their role in measuring the efficiency of performance in Iraqi private banks research sample (Gulf Commercial Bank, Middle East Bank, National Bank of Iraq) and for the period (2015-2019) Through the four main perspectives of the Balanced Scorecard (financial perspective, internal operations perspective, customer perspective, learning and growth perspective) and through the fixed volume returns model (CCR) of the data envelope analysis method. The researcher reached several conclusions, most notably that the results of the statistical analysis showed that there is a relative difference in the relative efficiency according to the perspectives of the balanced scorecard and for different years. There is a quasi-equivalence in the computational circles of the financial performance of the research sample banks. The results of the statistical analysis showed that there is a close relationship between the perspectives of the balanced scorecard and the method of analyzing the data envelope, and the latter is complementary to the work of the Balanced Scorecard in measuring performance efficiency.