Abstract

The purpose of this study was to evaluate the feasibility of using “balanced scorecard technique” in assessing the performance of provincial telecommunications companies throughout the country. Balanced Scorecard is one of the management accounting techniques that first presented in 1992 by Robert Kaplan and David Norton. This technique evaluates the organization from four perspectives including financial, customer, internal processes, and learning and growth. the main aims of this research is to identify the role of balance scorecard (BSC) represent in better performance of organizations and to shed light on the impacts of balance scorecard on organizational performance. Furthermore, currently there is lack of published research on BSC within telecommunication companies, so it has motivated us to highlight gaps in this research and to outline some ideas for future research. In this study, four perspectives of the balanced scorecard as a main hypothesis and four secondary hypotheses were investigated. The results of this research suggested that the possibility of indexing in all four perspectives of the balanced scorecard for the provincial telecommunication companies were present. But so far, the pre-needs and aspirations for the implementation of this technique in these companies have not been provided. Also from respondents prospective, customer perspective was ranked the most important factor and prospective of internal processes, finance, growth and learning, were placed in next rankings respectively.

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