الفهرس 
الاطار العام للبحث
اهمية البحثيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
This study addressed the topic of performance
measurement and evaluation systems aiming to provide an
Accounting framework to develop performance
measurement and evaluating systems in the banking sector
that can be named as Banking Balanced Scorecard (BBSC).
This framework was established through the integration
between Balanced Scorecard (BSC) and one of the
supervisory risk assessment systems (CAMELS).
To achieve the objective of the study, it was divided into
the following chapters:
The first chapter: In this chapter the researcher
presented the problem of the study, its objectives, and the
importance that led to carry out this research. Moreover
the researcher reviewed some of the most important
previous research related to the topic of the study, through
which the researcher revealed the gab in those research
attempting to bridge this gab.
The second chapter: In this chapter the Balanced
Scorecard was presented with its perspectives, its causal
relationships that distinguish the (BSC) from other
performance measurement systems, and the uniqueprocesses that make the (BSC) a strategic managerial
system. At the end of the chapter, the effectiveness of
relying solely on the (BSC) in measuring the performance in
the banking sector was evaluated. This evaluation revealed
that the (BSC) has two sides of insufficiency. The first is the
absence of both local supervisory authorities and
international organizations interested in global financial
stability from the stakeholder list that the (BSC) is supposed
to serve, whereas these local and international parties are
considered the most important stakeholders in the banking
sector. The second side relates to the concentration of the
(BSC) on profitability portion in the financial perspective
ignoring other portions related to stability and soundness
which are not less important than profitability in the
banking sector.
The third chapter: This chapter addressed the nature
of banking activities, the risks surrounding these activities,
and the supervisory risk assessment systems ‐ including
(CAMELS) system – that are designed to deal with these
activities. The components of the (CAMELS) systems, and
the mechanism through which banks are ranked were also
shown. At the end of the chapter, the effectiveness of using(CAMELS) as an internal system for performance measuring
was evaluated. The evaluation revealed no constraints on
using that system as internal managerial tool. However, the
sole reliance on (CAMELS) to measure performance makes
the performance measurement system a traditional – non
strategic – one because (CAMELS) heavily concentrate on
financial historical measures and lacks non‐financial
measures that help determining performance derivatives
which assure differentiation and strong competing
position.
The fourth chapter: The researcher, in this chapter,
presented the proposed framework based on what the
theoretical part revealed. The proposed framework with its
five perspectives deals with the shortcomings that both
(BSC) and (CAMELS) suffer from. The proposed framework
allows banks to evaluate performance from all aspects
(long and short term, financial and non‐financial,
profitability related and soundness related) by integrating
the financial aspects related to soundness that are
contained in (CAMELS) with the profitability aspect that is
contained in (BSC) to formulate the financial perspective
for the proposed framework. Furthermore, the proposedframework adds a fifth perspective to the traditional (BSC)
perspectives, where the added perspective represents the
corner stone for the proposed framework, by which all
other perspectives are affected.
The fifth chapter: in this chapter, the proposed framework
that was built upon the theoretical part was examined
practically, where the hypothesized causal relationships
contained in the proposed framework were tested by
simple and multiple linear regressions.
In closing, the researcher presented the study results
and recommendations, where several results were
obtained, some of the most important results are:
1‐ There are statistical evidences supporting the
existence of causal relationships between
management quality perspective and the Balanced
Scorecard’s traditional perspectives.
2‐ There are statistical evidences supporting the
existence of causal relationships among Balanced
Scorecard’s traditional perspectives.
3‐ No statistical evidence was found to support the
existence of causal relationship betweenmanagement quality perspective and capital
adequacy portion of financial perspective.
4‐ There are statistical evidences supporting the
existence of causal relationships between both
management quality and customer perspectives and
liquidity portion of financial perspective when the
effect of the year 2011 was neutralized.
5‐ No statistical evidence was found to support the
existence of causal relationships between learning
and growth perspective and both assets quality and
sensitivity to market risk portions of financial
perspective.
Based on the study results, several recommendations
were concluded, some of which are:
1‐ Recommending Libyan banks to adopt the proposed
framework as most of the obtained results revealed
the validity of executing the proposed framework on
Libyan largest bank.
2‐ Recommending Libyan Legislative Bodies to adjust
arcle (68) of Banks’ law for the year (2005) to
include higher standards for the positions of banks’board of directors and senior management to
improve management quality.
3‐ Recommending Libyan central bank to issue rules
organizing the work of banks’ board of directors.
These rules must include the minimum number of
board of directors’ full‐time members who are
responsible for supervising capital adequacy, and
liquidity risk.
4‐ Recommending Libyan investment ministry to create
an appropriate investment climate that can help
banks to invest their surplus of cash.