THE IMPACT OF INTEGRATION BETWEEN BUDGET AND BALANCE SCORECARD ON PLANNING, CONTROL AND EVALUATION OF FINANCIAL AND ENVIRONMENTAL PERFORMANCE A FIELD STUDY | ||
| Journal of Environmental Science | ||
| Volume 54, Issue 9, September 2025, Pages 2548-2566 PDF (750.02 K) | ||
| Document Type: Original Article | ||
| DOI: 10.21608/jes.2025.366722.1983 | ||
| Authors | ||
| Nevin M. Ibrahim* 1; Hussein M. Issa2; Amr H. Abdel-Barr2; Basant A. Al-Ziady2 | ||
| 1Faculty of Graduate Studies and Environmental Research, Ain Shams University | ||
| 2Faculty of Commerce, Ain Shams University | ||
| Abstract | ||
| The aim of the research is to measure the impact of integration between the planning budget and the balanced scorecard on planning, control and evaluation of financial and environmental performance. In order to achieve the objectives of the study, the descriptive analytical approach was used based on the answers of the study sample and the data obtained through the questionnaire form, which is the tool used, and which was distributed to a sample of some private higher institutes and testing the hypotheses statistically. The research concluded that integration between the planning budget and the balanced scorecard leads to developing the efficiency of planning and control and improving the evaluation of comprehensive performance in a way that enhances the financial and environmental sustainability of institutions, achieving sustainable environmental performance by including environmental performance indicators (such as reducing pollution and improving the efficiency of resource consumption) within the balanced scorecard. Environmental performance was improved, and environmental commitments were considered in planning and control. The research recommended the need to develop integrated information systems through the use of integrated information systems that combine planning budgets and a balanced scorecard to facilitate control and performance evaluation processes, and to focus on training administrative cadres and training financial officers and performance managers on how to prepare integrated budgets that link financial and environmental dimensions. | ||
| Keywords | ||
| Planning budget; balanced scorecard; planning; control; financial and environmental performance | ||
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