الفهرس 
IntroductionOnly 14 pages are availabe for public view
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Abstract
By launching Egypt Vision 2030, the Egyptian Government is interested in improving the organisational performance of Egyptian Tax Authority (ETA). This is due to the raising of contribution ratio at the public treasury in Egypt. In this context, ETA applied CAF to improve its organisational performance. Otherwise, implementing CAF revealed some weakness when it is applied at ETA.
Therefore, this study examines the relationship between using the third generation BSC and effectiveness of CAF to gain a more comprehensive understanding of developing a new model in organisational performance assessment for achieving organisational excellence to ETA.
The existence of CAF and BSC is widely recognised, as there is an importance of understanding the strengths and weaknesses of each one. Nevertheless, whilst many implementation models and frameworks have been designed and proposed, very few studies have been located in the literature that has systematically investigated the impact of BSC on increasing the effectiveness of CAF. This theoretical lapse in the organisational performance assessment literature necessitates an investigation of the direction and significance of the relationship which can help in devising more informed performance assessment implementation models.
The variables of this model were determined based on literature review. Afterwards, Hypotheses were formulated and research model was developed than the two questionnaires were prepared based on current literature review and by making some adjustments to fit the field. Subsequently, the questionnaires were revised and approved by Central Agency for Public Mobilization and Statistics. Then they were distributed to Managers and Employees at large Taxpayers (LTC).
In this context, the quantitative research methodology was adopted to examine the relationship between using the 3rd generation BSC and effectiveness of CAF in ETA. Accordingly, this study uses one independent variable, the 3rd generation BSC, and nine sub-dependent variables of CAF criteria (Leadership, Strategy and Planning, People, Partnership & Resources, Processes, People Results, Citizen-Oriented Results, Social Responsibility Results, and Key Performance Results). A set of Hypotheses was developed describing the expected relationships between these two sets of variables. The study adopted a positivist Philosophy using handed and electronic questionnaires to obtain quantitative data for hypothesis testing.
The data for this study was obtained from Large Taxpayer Center (LTC) at ETA which collects approximately EGP 102.5 billion that represents about 59.08% of total ETA tax collection. For this influence, it was chosen as a study population, which consists of 576 labour force, that divided into 114 managers, and 462 employees. The sample consisted of 87 usable responses, from both managers and employees.
The Partial Least Squares Modelling (PLS-SEM) was employed to validate both Measurement and Structural Model. SPSS V.23 has used to conduct all pre-analysis procedures for the dataset. The output of SPSS revealed that data is non-normal and there are not any outliers or missing and Errors in it. Accordingly, SmartPLS V.3.2.6 can handle this non-normal data. SmartPLS was used to test the Measurement Model and the Structural Model. The initial model was modified in an iteration manner to increase the explanatory power of model and find the interdependent relationships among various study variables. Finally, both models showed a very good fit to the data, with good variable Reliability and Validity. Therefore, the main and Sub-Hypotheses of this study are accepted.
The findings of this study confirm the significant impact of using the 3rd generation BSC in increasing the effectiveness of CAF. This result will overcome the weakness of CAF, and improve the overall strategic management system at ETA.
This study makes several contributions in both academic and practical terms. Theoretically, using the 3rd generation BSC with its developed tools overcome the weakness of CAF. In addition, this study develops a new model by combining both of them to assess the organisational performance. Likewise, this study uses PLS-SEM for analysing the relations between CAF and the 3rd generation BSC and tests the presented model. Practically, this study presents a developed model for assessing and improving its organisational performance efficiently in ETA. Besides, it will benefit Egyptian POs by presenting a new tool for them to accurately achieve their goals in the framework of Egypt vision 2030.