إطار مقترح لتطوير أسلوب نظام محاسبة المسؤولية لتقييم أداء القيادات الإدارية بالوحدات الحكومية بالتطبيق على المملكة العربية السعودية

الملخص EN

The proposed framework of the study is based on three main axes that will help in measuring and evaluating the performance of the administrative leaders in the government units.

The first axis is the implementation of the liability accounting system.

The second axis depends on dividing the gov-ernment unit into expenditure centers.

: Measures of results of admini-strative work (reflective measures of expenditure centers), including: level of customer satisfaction with the services provided, the level of quality of service provided, the level of legal performance and compliance with the regulations and laws of the unit.