Document Type : Original Article

Authors

1 Department of Industrial Management, Allame Tabatabaeiy University, Tehran, Iran.

2 Department of Management and Accounting, Allame Tabatabaeiy University, Tehran, Iran.

3 Department of Industrial Engineering, Zanjan University, Zanjan, Iran.

Abstract

Purpose: One of the major challenges facing performance appraisal based on the Balanced Scorecard approach is the lack of uniform integration and inference from understanding some of its indicators, which depend on the mental models of managers. Lack of proper understanding of organizational strategies and lack of common vision of these strategies is another challenge that must be minimized in order to properly implement this model. Therefore, the present study has tried to investigate the effect that decision makers' mental models have on performance appraisal indicators from the perspective of balanced scorecard and consequently on organizational performance, in order to create more development and enrichment in the scorecard model. Balanced in order to reduce the perceptual shortcomings and torsionality of some indicators in it, provided the possibility of better performance measurement in accordance with the mental models of evaluators and decision makers.
Methodology: In this regard, the data required for the research were distributed and analyzed through two stage of pls software and it is a researcher-made questionnaire among the managers of the Refah Bank in Gilan province.
Findings:  The validity and reliability of the questionnaire were 0.895 and 0.603, respectively, and Cronbach’s alpha was 0.850. The results of this study indicate a strong and direct relationship between mental models and performance appraisal indicators from the perspective of a stable balanced scorecard as well as organizational performance. The dependence of more than 80% of the organizational performance variable on the subject mental model also shows the high impact of this index on it.




Originality/Value:  The existence of an intermediate relationship between the index of mental models, and other sights of the stable balanced scorecard approach showed that this is an important factor affecting organizational performance and can improve and enhance organizational performance by influencing the views of the balanced scorecard.

Keywords

Main Subjects

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