The Relationship Between Financial Sustainability And The Balanced Scorecard And Its Impact On The Unit Economic

Abstract

The research aims to provide a theoretical framework for financial sustainability and its importance, as well as to identify the balanced scorecard and its dimensions and to determine the reality of financial sustainability indicators for the research sample through financial and non-financial analysis of those indicators. Develop some indicators for both financial sustainability and balanced scorecard perspectives, and the research reached some conclusions, including financial sustainability represented and that the purpose of financial sustainability is to prepare an integrated work strategy for unit management that contributes to assessing The risks of non-sustainability and the opportunities available to the unit that contribute to making investment decisions, as the economic unit can evaluate the non-financial information and the sustainability information side by side and provide a complete view of the unit’s performance.