The extent possibility of implementing balanced scorecard within manufacturing industries sector in Sulaymaneyah Governorate

An analytical exploratory research of the opinions of a sample of participants in decision-making within manufacturing industries sector

Abstract

This research is part of a broader investigation into disclosing the reasons behind the impossibility of applying advanced management techniques and tools in developing countries. The aim of this research is to find out the availability of requirements and then obstacles in applying the balanced scorecard method in the manufacturing sector because of the importance of this sector in economic development. The importance of choosing the province of Sulaymaneyah as a research population place is due to according to the industrial indicators of the Kurdistan Region Statistics Authority and the Iraq's Central Statistics Organization; the province is considered a more developed model in the industrial sector in Iraq and contains high proportion of small, medium and large, miscellaneous enterprises. The research adopted an analytical descriptive method, where secondary data was collected through a comprehensive survey and access to what was written previously on relevant and then collecting primary data through conducting the questionnaire, in addition to field visits and access to the archive of information on these projects in the relevant directorates. Then the descriptive and inferential statistics were used to organize, display and analyze the data and to arrive at accurate results and realistic conclusions and so that the researcher formulated a set of recommendations according to the conclusions. The results showed that the financial perspective remains the highest priority among all other perspectives (Customers, Internal processes, learning and growth) perspective. And most of the firms lack strategic management and they do not have the basic requirements and there are actually a number of obstacles to the application of this tool. It is expected that the results and recommendations help the decision makers of industrial enterprises to adopt and move towards the implementation of the Balanced Scorecard more broadly.  The results of the research confirm some of the prevailing theoretical concepts and recommendations provide possible solutions or help for institutional changes to enhance performance management generally. Finally, the numbers of the future research were proposed.