The impact of implementing the Theory of Constraints in enhancing the Strategic Role of Balanced Scorecardin the Yemeni Telecommunications Sector

Abstract

This study aimed to identify the impact of implementing the Theory of Constraints (TOC) in enhancing the Strategic Role of Balanced Scorecard (BSC) in the Yemeni Telecommunications Sector. The study population consisted of 605 elements: supervisory leaders in the Yemeni Telecommunications Sector, including the Chairman of the Board, Board Members, General Managers, Deputy General Managers, Executive Managers, Department Managers, and Department Heads. The study employed a descriptive-analytical research methodology, utilizing a questionnaire as the primary data collection instrument. A quota sampling technique was selected as the most appropriate method to achieve the study's objectives. Based on Stephen Thompson's formula, the sample size was determined to be 235 subjects. A total of 240 questionnaires were distributed to Yemeni telecommunications companies that had implemented the Balanced Scorecard (the Public Telecommunications Corporation and Yemen Mobile Company). Of these, 229 questionnaires were successfully retrieved and subjected to statistical analysis. The study revealed significant findings, notably a statistically significant impact (α ≥ 0.05) of implementing the Theory of Constraints (TOC) and its dimensions (constraint identification, exploitation, subordination, elevation, and repetition) on enhancing the Strategic Role of Balanced Scorecard (BSC) within the Yemeni telecommunications sector. Based on the findings and conclusions of this study, several key recommendations emerge. Most notably, Yemeni telecommunications companies should prioritize the implementation of the Theory of Constraints to significantly enhance the Strategic Role of Balanced Scorecard. Moreover, it is imperative for these companies to integrate social and environmental perspective into the Balanced Scorecard