A PROPOSED MODEL TO MERGE INDICATORS OF SOCIAL RESPONSIBILITY WITHIN THE DIMENSIONS OF THE BALANCED SCORE CARD (BSC) AND ITS IMPACT ON PERFORMANCE OF BUSINESS ORGANIZATIONS

This study aimed to investigated the relationship between the major Perspectives of balanced scorecard though A proposed Model to Merge Indicators of Social Responsibility within the Perspectives of the Balanced Score Card (BSC) and its Impact on strategic performance in three of nonprofit organizations which operate under super vision of “International Islamic Council for Dawah and Relief ”(IICDR):

World assembly of Muslim youth (Cairo).
General secretariat of International Islamic Council for Dawah and Relief.
Kuwait Zakat House (Cairo).

The five Perspectives of balanced scorecard (financial perspective, customer perspective, internal business perspective, learning and growth perspective, and social responsibility perspective) were explored in this study.
It comes as a complement to other studies that have agreed to be the best measure to evaluate the strategic performance of nonprofit organizations is balanced scorecard measure.
Where achieves a balance between financial and non-financial elements to measure performance.
Kaplan and Norton inventory was used to collect data on the five Perspectives of balanced scorecard and obstacles of implementation in three of nonprofit organizations.
A total of (100) usable survey were analyzed using sophisticated statistical techniques such as ANOVA, Path analysis, and structured equations models. The questionnaire was designed by the researcher under supervision of the main supervisor.
Demographic information was also collected and was coded as follows:
gender (male=1;female=2), age (less than 30 yrs. =1; 30-40 yrs. =2; 40-50 yrs. =3; more than 50 yrs. =4), career level (executive=1; department manager=2; general manager=3; other=4), experience (less than 5 yrs. =1; 5-10 yrs. =2; 11-15 yrs. =3; more than 15 yrs. =4), and education (high school=1; college graduate=2; diploma degree=3; master degree=3; ph. degree=3).
Four major hypotheses were tested, the overall ANOVA and structured equation models indicates a significant statistical difference of adding Perspective of social responsibility within the Perspectives of the Balanced Score Card on (BSC) Perspectives (customer, internal operations, learning and growth, and finance perspective).
Results showed statistically significant differences at the level indication (0.05) of adding Perspective of social responsibility within the Perspectives of the Balanced Score Card on (BSC) Perspectives (customer, internal operations, learning and growth, and finance perspective).