Integrating the Balanced Scorecard in the Artificial Intelligence Era: Benefits and Barriers in Omani Industrial Organizations

Abstract

This paper explores the implementation of the Balanced Scorecard (BSC) within the context of the technological and artificial intelligence (AI) era in Oman. It specifically focuses on XYZ Company as a case study, where thirty managers were interviewed to identify key benefits, barriers, and strategic implications of integrating AI into BSC-based performance management systems. The findings suggest that AI enhances real-time monitoring, predictive analytics, and decision support, while barriers include data integration challenges, limited AI expertise, and cultural resistance. This study provides insights relevant to industrial organizations aiming to modernize performance management in alignment with Oman Vision 2040.