Title: Mediating role of balanced scorecard on the relationship between uncertainty and performance in the manufacturing companies in Jordan

Authors: Almothanna Jamil Abu Allan; Nor Aziah Abu Kasim; Mazlina Mustapha; Sabarina Mohammed Shah; Suzan Abed

Addresses: Accounting Department, Faculty of Business Administration, Amman Arab University, Amman, Jordan ' University Putra Malaysia, 43400 UPM Serdang, Selangor Darul Ehsan, Malaysia ' University Putra Malaysia, 43400 UPM Serdang, Selangor Darul Ehsan, Malaysia ' University Putra Malaysia, 43400 UPM Serdang, Selangor Darul Ehsan, Malaysia ' School of Business and Public Administration, University of the District of Columbia, 4200 Connecticut Avenue, NW, Washington, DC, 20008, USA

Abstract: The main purpose of this study is to investigate the mediating role of balanced scorecard (BSC) implementation between perceived environmental uncertainty and organisational performance. To achieve the above objective, this study employed a quantitative research methodology of 312 samples questionnaire. This questionnaire was targeting medium and large manufacturing companies operating in Jordan and implementing a balanced scorecard. The study has revealed a significant positive relationship between perceived environmental uncertainty and both BSC and organisational performance. Also, this study documented the mediating effect of BSC on the relationship between perceived environmental uncertainty and organisational performance. As a result, it was clear that BSC offers information that leads managers to rapidly respond to environmental uncertainty in order to formulate strategies, confront challenges, and enhance their organisational performance.

Keywords: balanced scorecard; BSC; emerging economy; environmental uncertainty; manufacturing industry; performance; Jordan.

DOI: 10.1504/IJMP.2021.115094

International Journal of Management Practice, 2021 Vol.14 No.3, pp.261 - 282

Received: 12 May 2020
Accepted: 17 Aug 2020
Published online: 18 May 2021 *

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