Evaluation of balanced scorecard (BSC) as a mediator variable in the relationship between the pattern of organizational culture and the level of job satisfaction by application to: The Egyptian hotels sector

Research Abstract

The current study seeks to identify the perceived pattern of organizational culture, and to determine the nature of the relationship between each of the perceived pattern of organizational culture and attention to the application of dimensions of balanced scorecard (BSC) model and the level of job satisfaction, by application to managers of top and middle management levels in the various specializations of Egyptian hotels sector. Due to the large size of the research community, researcher has selected ten five-star hotels of hotels located in Greater Cairo governorate (Cairo and Giza). The study has been done on a sample of (205) individuals with a confidence degree equals 95%, The sample size within each hotel was specified by the method of proportional distribution,The number of collected questionnaires that were valid for statistical analysis reached (179) questionnaires with a response rate of (87.3%) of the number of distributed questionnaires. The study found that the pattern of organizational culture perceived by managers in hotels sector is the market culture, and that this pattern of organizational culture perceived by managers has a positive effect directly in the attention to the application of the four dimensions of balanced scorecard (BSC) model, but in various ratios. While the most model dimensions affected by this culture were the dimension of the financial performance evaluation, followed by the dimension of the customers satisfaction degree, while the least affected were the dimension of internal operating evaluation, then the dimension of innovation and learning degree.The attention to the application of standards of the financial performance evaluation, and standards of performance related to customers satisfaction degree, and of internal operating at hotel performance evaluation has a positive effect directly on some aspects of job satisfaction of these managers, but in various ratios, where the attention to the application of performance standars related to innovation and learning at the hotel performance evaluation has no effect on the job satisfaction levels for managers of its four aspects (wage, work content, leadership, work group). The organizational culture pattern perceived by managers in the Hotels sector (as an independent variable) has no direct effect on the job satisfaction levels at various aspects, while it has a positive indirect effect (i.e. through the mediation of the variable related to the application of balanced scorecard (BSC) model diamentions ) on the level of job satisfaction in its various aspects, but in various ratios ,where as the level of wage satisfaction was the most affected diamention by this culture, followed by the level of leadership satisfaction, then the level of work group satisfaction , and finally the level of work content satisfaction.

Research Keywords

(BSC - organizational culture - job satisfaction