أثر بطاقة الأداء المتوازن في كفاءة الإنفاق بجامعة إقليم سبأ: دور تعزيز الشفافية كمتغير وسيط د توفيق علي صالح أبو عسر أ.م.د عبد السلام محمد مهدي عيناء

Abstract: This study aims to measure the impact of the Balanced Scorecard on spending efficiency through enhanced transparency at Saba Region University. The study employed a descriptive–analytical methodology and collected data using a questionnaire administered to cost‑management personnel at the university. A total of 80 questionnaires were distributed, of which 63 were valid for analysis. The findings revealed that the levels of Balanced Scorecard implementation, transparency enhancement, and spending efficiency were moderate and tended toward improvement. The results further demonstrated a positive effect of the Balanced Scorecard on both transparency and spending efficiency. Enhanced transparency was found to be a strong determinant of spending efficiency, explaining 42.4% of its variance. Moreover, the analysis showed that transparency does not mediate the relationship between the Balanced Scorecard and spending efficiency, indicating that the Balanced Scorecard exerts a direct and independent influence on improving spending efficiency. The study concludes with several recommendations, most notably strengthening the implementation of the Balanced Scorecard, improving internal processes, fostering a culture of transparency, and reinforcing internal control systems to regulate spending. Keywords: Balanced Scorecard, enhancing transparency, spending efficiency, Saba Region University.

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