مجلة الاجتهاد للدراسات القانونية والاقتصادية
Volume 14, Numéro 1, Pages 563-580
2025-01-01
The Balanced Scorecard And Its Effects On Stakeholder Interests: A Case Study Of Algerian Private Companies
Authors : Koliel Bengabou Houria . Djellal Ameur Nezha .
Abstract
This study highlights the role of the Balanced Scorecard in enhancing corporate governance by pursuing the interests of stakeholders, including shareholders, customers, and employees. The study used a quantitative approach, relying on a questionnaire distributed to 63 Algerian private companies The results revealed that. The financial perspective aims to pilot shareholder satisfaction and the company's purpose, while the customer perspective aims to broaden the company's vocation to better meet the expectations of its stakeholders. Furthermore, the alignment between organizational learning and the internal operations perspective ensures that both customers and employees are satisfied, ultimately enabling the company to achieve its goals and meet shareholders expectations .
Keywords
BSC ; Stakeholders ; Governance ; company objectives ; performance
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