A Proposed Framework for Application of Balanced Scorecard to Increase the Effectiveness of Common Assessment Framework (CAF) “An Applied Study on the Egyptian Tax Authority (ETA)”

Abstract

By launching Egypt Vision 2030, the Egyptian Government is interested in improving the organisational performance of Egyptian Tax Authority (ETA). This is due to the raising of contribution ratio at the public treasury in Egypt. In this context, ETA applied CAF to improve its organisational performance. Otherwise, implementing CAF revealed some weakness when it is applied at ETA. Therefore, this study examines the relationship between using the third generation BSC and effectiveness of CAF to gain a more comprehensive understanding of developing a new model in organisational performance assessment for achieving organisational excellence to ETA. The existence of CAF and BSC is widely recognised, as there is an importance of understanding the strengths and weaknesses of each one. Nevertheless, whilst many implementation models and frameworks have been designed and proposed, very few studies have been located in the literature that has systematically investigated the impact of BSC on increasing the effectiveness of CAF. This theoretical lapse in the organisational performance assessment literature necessitates an investigation of the direction and significance of the relationship which can help in devising more informed performance assessment implementation models.