International Journal of Multidisciplinary Research and Growth Evaluation  |  ISSN:  |  Double-Blind Peer Review  |  Open Access  |  CC BY 4.0

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     2026:7/3

International Journal of Multidisciplinary Research and Growth Evaluation

ISSN: | Impact Factor: 9.54 | Open Access

Improving the efficiency of accounting information systems using the balanced scorecard and its impact on financial performance Applied - Study

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Abstract

This study examines the contribution of accounting information systems to enhancing operational efficiency and financial performance through the application of the balanced scorecard and data envelopment analysis as assessment tools it adopts a descriptive analytical methodology grounded in actual financial data obtained from an industrial firm the findings indicated divergence between the extent of operational expansion in the financial outcomes achieved suggesting variations in the efficiency with which resources are utilized. Do you findings reveal variations inefficiency levels while the BSC results highlight an imbalance among performance dimensions statistical analysis confirms a significant relationship between operational efficiency and financial performance with efficiency identified as the primary determinant of financial outcome the study cancludes that integrating efficiency measurement tools with performance of valuation frameworks and hands's decision making an improves financial performance it recommends developing accounting information systems and adopting advanced analytical techniques to achieve more efficient resource utilization.

How to Cite This Article

Basim Mohammed Merhej, Haider Layedh Meteab, Ashraf Hashim Faris Alabdoon (2026). Improving the efficiency of accounting information systems using the balanced scorecard and its impact on financial performance Applied - Study . International Journal of Multidisciplinary Research and Growth Evaluation (IJMRGE), 7(3), 472-480.

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