Abstract
The research aimed at the extent to which the Balanced Scorecard could be adopted and used as a model for measuring and evaluating the strategic performance of non-profit organizations, by studying the possibility of adopting and employing five main perspectives that correspond to the nature of the work of these organizations and the sector to which they belong, which are: (the beneficiary perspective, the financial stability perspective, the perspective Internal processes, learning and growth perspective, social and environmental perspective), and for the purpose of achieving this, the researchers adopted the questionnaire as a main tool for data collection, as it was distributed to a sample of workers by (100) forms within the Barzani Charity Foundation (BCF), and the researchers relied on the descriptive approach in theoretical framing and statistical analysis For the data, and one of the most prominent findings of the research is the availability of the appropriate ground on which the researched organization can apply this model in measuring its strategic performance, as well as the discrepancy in the level of perspectives adopted for the application and use of the balanced scorecard, and the research presents a number of recommendations, the most important of which is working on Increasing awareness among the management of the organization in question about the levels of strategic performance, by activating strategic oversight mechanisms, and using modern models to evaluate performance, as well as the need to pay more attention to the segment of beneficiaries of its services, by classifying them into levels, identifying their needs, and establishing a stable and common database in order to deliver its services to the largest possible number without repeating it to the same people.
