The purpose of the study is to determine the ability of Jordanian industrial companies to apply the balanced scorecard (BSC) for evaluation the overall performance, and availability of the necessary elements for that. The research adopted the method of statistical analysis, Secondary data for the study were obtained through reference, research, and universities research papers. For the initial data, they were collected through a questionnaire distributed to Jordanian industrial companies, (81) a questionnaire have been restored and was valid for analysis. The study found that there is recognition by the Jordanian industrial companies of the importance of the implementing the (BSC) in assessing the overall performance, the Jordanian industrial companies are realize the importance of using the operational measurements (non-financial) for assessing the overall performance, the Jordanian industrial Companies can afford the cost of application the (BSC), and the Jordanian industrial companies have the necessary human resources to implement the (BSC). The study recommended a number of recommendations where the most important is that The Jordanian industrial companies must use the (BSC) as a means to rationalize the decisions of managers and guide their behavior and performance evaluation, The Jordanian industrial companies must attract experts from developed countries to apply the (BSC).
سنة النشـــر
2011