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Performance evaluation measures in the private sector: Egyptian practice

Performance evaluation measures in the private sector: Egyptian practice Purpose – This study aims to examine performance evaluation measures across private sector companies in an Egyptian context and pinpoints obstacles that may limit the adoption of the balanced scorecard (BSC) . Design/methodology/approach – Uses a questionnaire that was mailed to a sample of 150 companies listed in the Egyptian stock exchange market. The analysis is directed at determining managers' perceptions of performance evaluation measures within the Egyptian private sector. Descriptive statistics, frequency of use of companies' practices and possible relationships between variables provide the basis for discussion. Findings – Companies rely on both financial and non‐financial measures of performance evaluation. The profit margin, as a financial measure, is also the most commonly used performance measure. Customer satisfaction is the most commonly used non‐financial measure of performance evaluation. The BSC has wide spread use in the Egyptian companies surveyed, but the level of use of multi‐dimensional indicators is significantly low. The survey provides considerable insight into obstacles inhibiting the adoption of the BSC. The most significant obstacle is the inadequacy of implemented information systems. Research limitations/implication – Survey results restrict generalization, as the sampling design cannot be claimed to represent all Egyptian companies. Also a relatively low response rates must be taken into account. Originality/value – Provides an insight into performance evaluation practices in the private sector in a developing country. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Managerial Auditing Journal Emerald Publishing

Performance evaluation measures in the private sector: Egyptian practice

Managerial Auditing Journal , Volume 22 (5): 11 – May 29, 2007

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Publisher
Emerald Publishing
Copyright
Copyright © 2007 Emerald Group Publishing Limited. All rights reserved.
ISSN
0268-6902
DOI
10.1108/02686900710750775
Publisher site
See Article on Publisher Site

Abstract

Purpose – This study aims to examine performance evaluation measures across private sector companies in an Egyptian context and pinpoints obstacles that may limit the adoption of the balanced scorecard (BSC) . Design/methodology/approach – Uses a questionnaire that was mailed to a sample of 150 companies listed in the Egyptian stock exchange market. The analysis is directed at determining managers' perceptions of performance evaluation measures within the Egyptian private sector. Descriptive statistics, frequency of use of companies' practices and possible relationships between variables provide the basis for discussion. Findings – Companies rely on both financial and non‐financial measures of performance evaluation. The profit margin, as a financial measure, is also the most commonly used performance measure. Customer satisfaction is the most commonly used non‐financial measure of performance evaluation. The BSC has wide spread use in the Egyptian companies surveyed, but the level of use of multi‐dimensional indicators is significantly low. The survey provides considerable insight into obstacles inhibiting the adoption of the BSC. The most significant obstacle is the inadequacy of implemented information systems. Research limitations/implication – Survey results restrict generalization, as the sampling design cannot be claimed to represent all Egyptian companies. Also a relatively low response rates must be taken into account. Originality/value – Provides an insight into performance evaluation practices in the private sector in a developing country.

Journal

Managerial Auditing JournalEmerald Publishing

Published: May 29, 2007

Keywords: Management accounting; Performance measurement (quality); Balanced scorecard; Egypt; Private sector organizations; Medium‐sized enterprises

References

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