The Diffusion of Performance Evaluation Measures: An Empirical Study in Jordanian Banks

Munther Al-Nimer, Nimer Sleihat, Haitham Al Abbadi, Soud Almahamid

Abstract


This research aims to provide a view of the present role of performance evaluation measures, to identify the
extent of usage of performance evaluation measures, and finally to examine the contingent variables in order to
find out their effect upon the extent of usage in the Jordanian banks. In order to achieve these objectives, the
research used a questionnaire method; 80 (out of 140) valid questionnaires were returned, giving a (57.14%)
response rate. Several statistical tests were used to analyze the data, namely, descriptive and bivariate correlation
analysis (Kendall`s tau test). The results revealed that there is a lack of use of non-financial measures that are
considered as contemporary management accounting practices. However, the financial measures were
considered as the highest practice being utilised. In addition, the results confirmed the hypothesized relationships
between contingency variables and the extent of usage, namely; age of the company; net sale growth, number of
employees; sophistication of operations; professional certificates; and academic certificates. Finally, it can be
concluded that the traditional Performance evaluation measures are still widely used.


Full Text: PDF DOI: 10.5539/ijbm.v7n14p76

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International Journal of Business and Management   ISSN 1833-3850 (Print)   ISSN 1833-8119 (Online)

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