A Comprehensive Performance Evaluation of the Jordanian Customs Department Using the Balanced Scorecard

Raed I. Ababneh

Abstract


The current paper aimed at utilizing the Balanced Scorecard (BSC) framework in evaluating the Customs Department in Jordan. The BSC evaluates organization in terms of financial performance, customer satisfaction, internal process, and growth and organization learning. Financial performance was measured by examining revenues, expenditures, and ratio of customs revenues to total local revenues for the period (1996-2005). Regarding the customer perspective, a random sample of (100) firms (20% of the total population) of clearance customs was selected. The clearance agent of each firm was asked to fill out a survey that measured their level of satisfaction about the Customs Department in regards to providing services and procedures. In addition, a random sample consisted of (150) of the employees of central Customs Department in Amman was chosen to fill out the survey regarding their assessment of the internal process and growth and organization learning perspectives of the BSC.
The findings reported that the financial performance of Customs Department was positive for the whole study period (1996-2005) in terms of the amount of dinars collected, revenues minus expenditures, and customs revenues as a share of total local revenues. Clearance customs agents reported a moderate satisfaction level toward the customs services and procedures. Analysis showed that customs employees had a moderate level of satisfaction toward both internal process and growth and organization learning of the BSC’s dimensions. The analysis revealed that clearance customs agents who hold high school or lower had higher level of satisfaction toward customs services compared with respondents who hold bachelor or higher. Regarding the statisfaction of customs employees toward the internal process of the department, manger reported more satisfaction level compared with non-managers.

Keywords


Balanced Scorecard, Performance Evaluation, Performance Measures, Customs in Jordan.

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