The Impact of The Use of a Balanced Scorecard in The Organizational Development of The Sahel Municipal Water Service of The Zahra Branch

Abstract

The study aimed to demonstrate the impact of the use of a balanced scorecard in the organizational development of the Sahel Municipal Water Service of the Zahra Branch. To achieve the objectives, the analytical descriptive approach was followed. The real study community was represented in all the Zahra Branch's 53 employees. A sample of the study consisted of 30 employees selected in a simple random manner and relied manner. The results of the study showed that the degree of use of the balanced scorecard in the Sahel Municipalities Water Service - Zahra Branch was moderate in all its dimensions (growth and learning - internal operations - customers - financial dimension). The level of organizational development, as perceived by the Sahel Municipal Water Service, is also mediocre. It also showed a statistically significant impact of the use of a balanced scorecard in organizational development. There was no difference between the estimates of sample individuals on the reality of the use of a balanced scorecard and the realities of organizational development from the sample individuals' perspective attributable to variables (sex, age, years of service). Most importantly, the study recommended that the interest keep pace with international standards and standards on financial growth processes by following up on all aspects of global and domestic financial changes and linking those changes to any financial indicators in the interest. To be interested in achieving the satisfaction of customers dealing with the interest, both municipalities and citizens directly, by raising the level of performance and linking the service provided to the level of satisfaction of customers.