Employing the Sustainable Balanced Scorecard (SBSC) as one of the modern trends of management accounting in evaluating and improving the sustainable strategic performance of economic units

Abstract

The research aims to study the sustainable balance scorecard and explain the reasons for the shift from traditional production to sustainable production and its role in improving the sustainable strategic performance of economic units.

To achieve the objectives of the study, the researcher relied on the deductive approach in the theoretical aspect and also used the practical, applied analytical approach based on the data of the General Transport Company for the purpose of improving the company’s sustainable strategic performance. The study summarized a set of conclusions, the most important of which are: The profitability of the transport company during the year 2017 amounted to (0.2), and in the following year in 2018, the ratio increased to become (0.10), due to the increase in the number of passengers from 16.3 million passengers to 19.3 million passengers, as well as the growth in spending rates through... The increase in the percentage of passengers during the year 2017 reached a percentage of (0.23), and in the following year in 2018, the percentage jumped to become (0.31), which is a very good percentage and represents a real direction for the transport company to provide the best services to passengers. The study concluded with a set of recommendations, the most important of which are: drawing the attention of Iraqi economic units towards developing their sustainable performance, educating workers about the emergence of interest in environmental aspects, in addition to encouraging the company’s cadres to innovate and create, and raising the morale of workers by granting incentive rewards.