@article{Al-Sawaf_2020, title={And the balanced scorecard (Conceptual approach)}, volume={9}, url={https://journals.nawroz.edu.krd/index.php/ajnu/article/view/711}, DOI={10.25007/ajnu.v9n1a711}, abstractNote={<p>The rapid changes in the business environment led many organizations to think about enhancing their competitiveness, which prompted them to adopt new management approaches, the most prominent of which is the comprehensive quality management approach that emphasizes quality in all the operations of the organization and not only in the quality of the production or service process, starting from the core Total Quality Management philosophy that emphasizes that quality is everyone’s responsibility. The proper application of the TQM approach requires changing the traditional systems that did not give sufficient attention to continuous improvement as one of the important areas of success factors, and this prompted the researchers Kaplin & Norton to provide a model for measuring performance called the balanced performance card.<br>In this research paper, emphasis will be placed on the balanced scorecard through its four perspectives to measure organizational performance, namely customer, financial, internal operations, continuing education and growth, as well as the philosophical basis on which it is based. As for total quality management, it was discussed through the philosophy underlying the fundamental principles associated with it, namely customer satisfaction, continuous improvement and participation of all and how to apply them. As for the last section of the paper, it will focus on finding a space for the approach between total quality management and balanced performance card.</p>}, number={1}, journal={Academic Journal of Nawroz University}, author={Al-Sawaf, Mahfoudh H.}, year={2020}, month={Mar.}, pages={390–395} }