This study is an applied research aiming at examining the work performance and the balance scorecard in sport clubs based in the State of Qatar. The paper attempts to examine these two constructs as global variables as well as multifaceted constructs. The primary data of the study was collected using a self-administered questionnaire. The study co-opted 300 respondents, representing all levels of management randomly selected from the sixteen Qatari National sports clubs. In line with some previous studies, the current study has validated the idea that BSC is a concept that has relevance in all kinds of industries and must be customized to be used in the sports industry. The study results further uncover that work performance at both global and factor levels play significant role in predicting the Balanced Scorecard. This paper is the first of its kind in the State of Qatar and the region to investigate the applicability of the BSC in the sports sector and the role that the work performance plays in shaping it. The paper adds to the current knowledge in its field in general, especially in the sport sector. The implications of the findings for both the researchers and practitioners are also discussed in the paper.

1. Bititci, U. S., Carrie, A. S., & McDevitt, L. (1997). Integrated performance measurement systems: a development guide. International journal of operations & production management, 17(5), 522-534.
2. Chen, F.-H., Hsu, T.-S., & Tzeng, G.-H. (2011). A balanced scorecard approach to establish a performance evaluation and relationship model for hot spring hotels based on a hybrid mcdm model combining dematel and anp. International Journal of Hospitality Management, 30(4), 908-932.
3. Coe, N., & Letza, S. (2014). Two decades of the balanced scorecard: A review of developments. Economics and Business Review, 14(1), 63-75.
4. De Geuser, F., Mooraj, S., & Oyon, D. (2009). Does the balanced scorecard add value? empirical evidence on its effect on performance. European Accounting Review, 18(1), 93-122.
5. Elkanayati, R. M., & Shamah, R. (2019). Could the balanced scorecard enhance pharmaceutical organisations quality performance? Industrial and Commercial Training, 51(4), 256-276.
6. Greiling, D. (2010). Balanced scorecard implementation in german non-profit organisations. International Journal of Productivity and Performance Management, 59(6), 534-554.
7. Huang, H.-C. (2009). Designing a knowledge-based system for strategic planning: A balanced scorecard perspective. Expert systems with applications, 36(1), 209-218.
8. Hwang, Y. S., & Lee, T. W. (2020). Development of performance indicators for clinical research coordinators using the balanced scorecard in south korea. Therapeutic innovation & regulatory science, 54, 618-625.
9. Kaplan, R. S., & Norton, D. P. (1996). Linking the balanced scorecard to strategy. California management review, 39(1), 53-79.
10. Kaplan, R. S., & Norton, D. P. (2001). Transforming the balanced scorecard from performance measurement to strategic management: Part i. Accounting horizons, 15(1), 87-104.
11. Kumar, A., Brar, V., Chaudhari, C., & Raibagkar, S. S. (2023). Performance management through the balanced scorecard approach by the south african revenue service. Public Organization Review, 23(3), 1143-1165.
12. Madsen, D. Ø., & Stenheim, T. (2014). Perceived benefits of balanced scorecard implementation: Some preliminary evidence. Problems and Perspectives in management, 12(3), 81-90.
13. Martello, M., Watson, J. G., Fischer, M. J., et al. (2008). Implementing a balanced scorecard in a not-for-profit organization. Journal of Business & Economics Research (JBER), 6(9).
14. Mohyeldin Tahir Suliman, A. (2003). Self and supervisor ratings of performance: Evidence from an individualistic culture. Employee relations, 25(4), 371-388.
15. Nirino, N., Battisti, E., Ferraris, A., Dell’Atti, S., & Briamonte, M. F. (2022). How and when corporate social performance reduces firm risk? the moderating role of corporate governance. Corporate Social Responsibility and Environmental Management, 29(6), 1995-2005.
16. Perera, S. (2007). Adoption of the balanced scorecard in local government organizations: an exploratory study. Asia-Pacific Management Accounting Journal (APMAJ), 2(1), 53-70.
17. Perkins, M., Grey, A., & Remmers, H. (2014). What do we really mean by balanced scorecard? International Journal of Productivity and Performance Management, 63(2), 148-169.
18. Rajesh, R., Pugazhendhi, S., Ganesh, K., Ducq, Y., & Koh, S. L. (2012). Generic balanced scorecard framework for third party logistics service provider. International Journal of Production Economics, 140(1), 269-282.
19. Salem, M. A., Hasnan, N., & Osman, N. H. (2012). Balanced scorecard: Weaknesses, strengths, and its ability as performance management system versus other performance management systems. Journal of Environment and Earth Science, 2(9), 1-10.
20. Singh, P. (2015). Performance appraisal: Participation of employees. International Journal Of Education And Management Studies, 5(3), 264.
21. Stefanovska, L., & Soklevski, T. (2014). Benefits of using balanced scorecard in strategic and operational planning. Universal Journal of Management, 2(4), 165-171.
22. Suliman, A. M. (2001). Work performance: is it one thing or many things? the multidimensionality of performance in a middle eastern context. International Journal of Human Resource Management, 12(6), 1049-1061.
23. Tawse, A., & Tabesh, P. (2023). Thirty years with the balanced scorecard: What we have learned. Business Horizons, 66(1), 123-132.
24. Tayler, W. B. (2010). The balanced scorecard as a strategy-evaluation tool: The effects of implementation involvement and a causal-chain focus. The Accounting Review, 85(3), 1095-1117.
25. Yang, C.-H., & Lee, K.-C. (2020). Developing a strategy map for forensic accounting with fraud risk management: An
    integrated balanced scorecard-based decision model. Evaluation and program planning, 80, 101780.
26. Zahoor, A., & Sahaf, M. A. (2018). Investigating causal linkages in the balanced scorecard: an indian perspective. International Journal of Bank Marketing, 36(1), 184-207.

Alnajjar, I. & Suliman, A. (2023). Employee performance and the Balanced Scorecard: A study in Qatar Sports Club. International Journal of Humanities, Arts and Social Sciences, 9(2), 18-31. doi: https://dx.doi.org/10.20469/ijhss.9.20003-2