Abstract
This research aims to apply the Balanced Scorecard in the service units to evaluate their strategicperformance and then providing some recommendations to improve this performance, and the research wasconducted within two years (2018) and (2019) and through the four perspectives of the Balanced Scorecard, namelyThe financial perspective, the customer perspective, the internal operations perspective, the learning and growthperspective, as the researchers used financial and non-financial data within these four perspectives, which are allused within the Balanced Scorecard to evaluate the unit’s strategic performance. Data were through the records ofthe Treasury Directorate of Muthanna Governorate and the units linked to it financially. The results showed that thedirectorate’s performance was weak in all perspectives, except for the customers ’perspective, in which thedirectorate’s performance was acceptable. For the two years (2018) and (2019), and in light of these results, theresearcher presented a set of suggestions that can be used in the field of evaluating the performance of theDirectorate as well as other service and non-profit units..
