The Impact of Applying Balanced Scorecard on the Competitive Advantage in Jordanian Industrial Public Shareholding Companies

Abstract

The study aimed to identify the impact of Applying Balanced Scorecard on the Competitive Advantage of Jordanian industrial public shareholding companies, and to identify the differences of the impact due to demographic variables. To achieve the study objectives, analytical and descriptive approaches employed. A questionnaire was developed to collect the required data. The researcher contacted (47) companies out of (63) Jordanian industrial public shareholding companies listed in Amman Stock Exchange. A stratified random sampling was used to distribute (380) questionnaires to high and middle level management employee working in these companies, in which (350) questionnaires were returned, (21) questionnaires were excluded because they were not accurately completed; a total of (329) questionnaires were valid for analysis. The appropriate statistical methods of the (SPSS.20) were used. The study revealed that the the application of the Balanced Scorecard dimensions level was high, and the Competitive Advantage level was high in the Jordanian industrial public shareholding companies. The findings also indicated that the applying of Balanced Scorecard dimensions positively affects the Competitive Advantage. However, the study found that there is no a significant statistical difference in the impact of the application of the Balanced Scorecard dimensions on Competitive Advantage of Jordanian industrial public shareholding companies attributable to demographic factors.