Abstract: This study aimed to analyze” the impact of using the BSC on improving the performance of Palestinian telecommunications companies”. BSC is a management tool that combines financial and non-financial indicators to comprehensively evaluate organizational performance. The study focused on the four card dimensions: financial, customer, internal operations, and learning and growth. The study included a random sample of employees of Palestinian telecommunications companies, out of 3000 employees. The sample size was set at 341 employees. Of the 350 questionnaires distributed, 341 were retrieved and considered valid for statistical analysis. This study showed that there is a significant positive effect of the dimensions of the BSC in improving the performance of Palestinian telecommunications companies. It highlights that analyzes of the balanced scorecard dimension can improve performance. Thus, it was found that the use of the balanced scorecard in Palestinian telecommunications companies leads to improving financial an operational performance and increasing customer satisfaction by enhancing efficiency and quality. The study recommends the necessity of applying the balanced scorecard in its modern dimensions by Palestinian telecommunications companies to improve performance, taking into account employees’ opinions and support, and updating financial statements regularly. It also stresses the importance ofintensifying promotional campaigns and providing appropriate training programs with financial
incentives to increase employee loyalty.
Keywords :Dimensions of the balanced scorecard , Improving performance ·
Palestinian telecommunications companies