The impact of using the balanced scorecard on improving the quality of accounting information in Saudi commercial banks: A field study

Abstract

This study investigates the effect of applying the Balanced Scorecard (BSC) on the quality of accounting information in Saudi commercial banks. A quantitative research methodology was employed, using a descriptive-analytical approach and a structured questionnaire. A total of 440 questionnaires were distributed, with 382 valid responses used for analysis. Linear regression analysis was conducted to assess the relationship between the four BSC dimensions financial, customer, internal processes, and learning and growth and the quality of accounting information. The results revealed a statistically significant positive effect of all four dimensions on accounting information quality. The study recommends enhancing the learning and growth dimension, particularly in employee training, and improving internal processes to boost the quality and reliability of accounting outputs. These findings contribute to strategic performance management and accounting information reliability in the Saudi banking sector.