Using the Balanced Scorecard Scale in Building, a Four-Track Measurement Model to Predict the Intellectual Capital of Industrial Stockholder Companies Listed on the Amman Stock Exchange for the Period (2016–2020)

Abstract

The goal of this study was to investigate the use of the balanced scorecard scale in the development of a four-track measuring model to estimate the intellectual capital of industrial joint stock businesses listed on the Amman Stock Exchange. The sample for this study is made up of 59 industrial public joint stock businesses registered on the Amman Stock Exchange (ASE) between 2016 and 2020. A multiple linear regression analysis using EVIEWS software and the findings suggest that the balanced scorecard has a favourable influence on intellectual capital from the financial, customer, internal-business-process, learning, and growth perspectives. According to the study, make suggestions based on the results of our inquiry to increase the intellectual capital of these companies. This might involve revising the company's human capital management methods, strengthening customer relationships, or concentrating more on innovation and learning. The current study is the first of its kind to be conducted in a developing nation, such as Jordan, and the findings might be useful to other underdeveloped nations.