The Role of Balanced Scorecard (BSC) In the Efficiency and Effectiveness of Strategic Performance for Insurance Companies in The Republic of Yemen (A Field Study).

Abstract

The study aimed to identify the role of balanced Scorecard (BSC) in the efficiency and effectiveness of the strategic performance of insurance companies in Yemen; The study population was represented by (16) insurance companies in Yemen, It included (96) employees in the executive department, financial department and internal audit department..

The study concluded that there is a role for the four balanced performance standards in the efficiency and effectiveness of the strategic performance of the Yemeni insurance companies, through measures related to these dimensions, while the social dimension did not show any impact on the efficiency and effectiveness of the strategic performance of the insurance companies