Esther Akinbowale Oluwatoyin, Eckart Klingelhöfer Heinz, Fekadu Zerihun Mulatu
Faculty of Economics and Finance, Tshwane University of Technology (TUT), South Africa.
Heliyon. 2022 Dec 5;8(12):e12054. doi: 10.1016/j.heliyon.2022.e12054. eCollection 2022 Dec.
The main objective of this study is to employ the four perspectives of the Balanced Scorecard (BSC) for the analysis of cyberfraud in the South African Banking industry. In addition, this study develops a BSC strategic management control framework for mitigating the effect of cyberfraud in the South African Banking industry. To achieve these objectives, a qualitative approach involving the use of a structured questionnaire for data collection was used. The structured questionnaire made available to the staff of 17 licensed banks in South Africa in charge of management, administration and operations sections. Then the four perspectives of BSC i.e., the financial, internal business processes, customer as well as learning and growth perspectives were captured. The analysis of the responses obtained from primary data was carried out using a bar chart, and this led to the development of a BSC strategic management control framework for mitigating the effects of cyberfraud. The findings from this study show that the customer perspective, has 90.47% percent response from the indicators followed by learning and growth which relates to the employees (85.71%). The internal business processes are ranked in the third position with 57.26% while the financial perspective has the least with a percent response of 39.97%. This implies that the South African banking sector pays more attention to the non-financial than the financial measures. The implementation of the proposed BSC framework may help to promote cyberfraud reduction, improve management control systems, performance measurements, as well as customers' and shareholders' satisfaction.
本研究的主要目的是运用平衡计分卡（BSC）的四个视角来分析南非银行业的网络欺诈问题。此外，本研究还开发了一个平衡计分卡战略管理控制框架，以减轻南非银行业网络欺诈的影响。为实现这些目标，采用了一种定性方法，即使用结构化问卷进行数据收集。该结构化问卷提供给南非17家持牌银行中负责管理、行政和运营部门的员工。然后获取了平衡计分卡的四个视角，即财务、内部业务流程、客户以及学习与成长视角。使用柱状图对从原始数据中获得的回复进行分析，这促成了一个用于减轻网络欺诈影响的平衡计分卡战略管理控制框架的开发。本研究的结果表明，客户视角的指标回复率为90.47%，其次是与员工相关的学习与成长视角（85.71%）。内部业务流程以57.26%排在第三位，而财务视角的回复率最低，为39.97%。这意味着南非银行业更关注非财务指标而非财务指标。所提议的平衡计分卡框架的实施可能有助于促进网络欺诈的减少，改善管理控制系统、绩效衡量，以及客户和股东的满意度。
