Evaluating the performance of Yemeni Islamic banks using the balanced scorecard for the period from January to December 2022
Authors: Qasim Al-Bakri Dr. Ghaleb Nasser 
Published: March 2024

This study aimed to evaluate the performance of Yemen Islamic banks with using balanced scorecard(BSC) and It also aimed to develop a balanced scorecard by adding of a 5th dimension (the social dimension) This social dimension states that business organizations to it's social role realize a positively benefit and significantly impact on the society and also achieve many benefits to these organizations which improve it's the strategic performance. The Descriptive methodology was Used and because of the limitation no. of correspondents in population (220 correspondents),a census was performed. A questionnaire was specifically designed to answer the study's questions and meet it's objectives. And used ratios, frequencies, signal test T, Krunobakh test and multi test F(one way ANOVAs) to know the differences in the views point according to It's personal variables. The important findings of this study:.	1- The results of the Field Study was Showed Providing the main ingredients which help to Yemen Islamic banks performance in the study with using the dimensions of the four balanced performance card which was identified by Kaplan and Norton "dimension of (clients) ,(financial),( Education and growth)and (internal operations) "with high grade where the average of the four dimensions 69.5 %. 2- The performance of Yemen Islamic banks is strong and suitable according to the five dimensions, as the mean for all of the questionnaire’s scopes is 66.8% The bank’s interest to the BSC dimensions varies by small percentages. (Customers Dimension: 71.0%, Social Dimension: 55.8%). 3- The commitment of Yemen Islamic banks in their measurement for the performance with planned Performance standards that have been put above without passing those standards and this regard is corresponding with balanced performance. 4- Yemen Islamic banks based on new customers, according to targeted and good marketing activity via the multi advertising means and undertake the needs and interests of the clients which came back from the oppions,proposals and complaints of customers when the designing the modern banking services. 5- Yemen Islamic banks contribute to support the society, but not as much as its contribution to social dimension is not the same interest grade for other dimensions to scorecard which will create more interests of those banks in the society with introducing many necessary supports in all fields. The study recommended the following: 1- The Yemen Islamic banks need to use none financial standards of all information and identified performance level because of it's performance improvement. 2- The Yemen Islamic banks make revision of strategies and practice of investment activities because of achieve results higher than current results and also work the increasing the rate of profits that distributed on sharers. 3- Yemen Islamic banks need more activities of customers that enable them to reserve and hear to their opinions and so benefit of their proposals. 4- The Yemen Islamic banks should adopt the Balanced Scorecard. 5- The Yemen Islamic banks should implement the balanced scorecard as it is considered a complete system for strategic management, and its implementation will achieve lots of benefits which will contribute in the reinforcement of the bank’s competitive position.