An assessment Impact the Commercial Banks’ Characteristics on Utilize of Performance Evaluation Indicators – Libya Case

Abstract

This study seeks to guarantee the employment of several views of performance measurement indicators in evaluation system within the commercial banks of Libya, and to examine the effect of a number of bank’s characteristics of the utilize performance measurement indicators. so, this article  classifies the views from the management Accounting literature, and explores the influence of four selected banks’ characteristics (e.g. the nature of bank services, top management’ desire, size of bank, and banks’ ownership structure) on the application of performance measurement indicators. In accordance with a scale survey in a sample of 44 participants from commercial banks working Benghazi city in Libya and the study puts hypotheses regarding the study’s objectives, and utilizes descriptive and inferential statistical analysis to find out and examine the fundamental contact of by means of various performance measurement indicators. The main results have show that most of the Libyan commercial banks are greatly adopting financial indicators as main way to assess performance, while some banks are using the non financial indicators, such as they be inclined to employ customer indicators and learning and employee and growth indicators more repeatedly. The paper has also realized that important differences in the exploit of financial and non financial indicators in line with banks' characteristics that guide to have mixed views of the use of performance measurement indicators in the Libyan commercial banks.