Abstract

Abstract: This study aimed to identify the reality of using a balanced scorecard in business incubators in Gaza Strip, and the study relied on the descriptive analytical approach, and the study population consisted of all employees working in business incubators in Gaza Strip in addition to experts and consultants in incubators, where their total number reached (62) Individually, the researchers used the questionnaire as a main tool for collecting data through the comprehensive survey method, where (55) questionnaires were retrieved with a recovery rate (88.7%.). The results of the study showed that there is a high approval of all dimensions of the balanced scorecard, as it obtained a relative weight (81.44%), and the order of its dimensions came as follows, first came the incubation dimension with a relative weight (84.89%), followed by the learning dimension, which got a relative weight (82.50%), and in the third place came the entrepreneur dimension with a relative weight (80.66%), and in the last place was the societal development dimension with a relative weight (78.18%). The study came out with several recommendations, the most important of which is that business incubators seek to adopt the application of the balanced scorecard as a method for managing it and a tool for measuring and evaluating its performance, and the need to periodically evaluate its performance, and the need to hold training courses for workers in incubators to introduce them to the balanced scorecard and how to apply it.