The Impact of Balanced Scorecard on Customer relationship management performance: Evidence from Egypt

نوع المستند : المقالة الأصلية

المؤلفون

Lecturer, Department of Accounting and Finance International Academy for Engineering and Media Science (IAEMS), Egypt

المستخلص

Purpose – This paper aims at analyzing the impact of balanced scorecard (BSC) on customer relationship management performance (CRMP).
Design/methodology/approach This paper uses secondary data of twenty-three companies listed on the Egyptian Stock Exchange market during the period 2014-2021.
Findings - The results from our study are compatible with the previous studies explored at the literature review as a statistical significant impact of the BSC has on CRMP. But our originality in this study are not all perspectives of BSC have similar impact; where the innovation and learning perspective in some sectors as the industrial goods, services, and automobiles has an impact on CRMP. In general, the BSC affected (34.64%) of the CRMP, without considering any effect of the other sectors. Additionally, the customers' perspective in the sample companies has a significant impact on CRMP; where the BSC affected (12.73%) of CRMP in companies listed on the EGX 50 Index.
 Research limitations/implications – The analysis uses an indicator to determine the market performance during the period from 2014-2021, and the data for the sample is chosen randomly depending on one of the Egyptian Stock Exchange (EGX 50) indices, moreover it is used only for persistence stocks throughout the period described above.
Practical implications – The findings of this paper would add to the literature and provide further empirical evidence related to one of the emerging economies, such that as Egypt. Furthermore, it can raise awareness among the companies' managers and owners on the importance of using BSC as one of management accounting techniques that would help in performance evaluation.
Originality/value – The use of the BSC can be highly significant on CRMP, with curiosity about the company's main characteristics, making the decision more informative.

الكلمات الرئيسية