الأداء المستدام ودوره في تحقيق الاستدامة المالية

الملخص EN

The research aims to study the role that sustainable performance plays in achieving financial sustainability in government units, by identifying the concept of financial sustainability, its importance, principles, dimensions, rules and constituents on which it is based and the requirements for achieving it, in addition to the most important factors affecting it in obtaining the funds necessary to sustain its service activities annually, and what this leaves behind in terms of weakness in its ability to continue to meet the needs and requirements of citizens for public services, and the research also aims to clarify the concept of sustainable performance in the government service sector and to define its dimensions, whether at the level of executive departments or at the level of supervising government departments and its direct and indirect implications on government capacity the chosen one to fulfill its obligations, whether at the level of the main or subordinate spending units, the researcher has adopted in this study the deductive approach, whereby the theoretical side of the study was reviewed by extrapolating the literature and sources related to the research topic in order to reach theoretical conclusions that support the achievement of the objectives of the study.

find out by the study is 1.

financial sustainability is all that leads to a continuous, integrated and just promotion of human life in the future and present within a strategic, civilizational and contractual framework that develops and preserves resources and the environment.

2.

sustainable performance is a reflection of the maximum degree of performance that a government unit can achieve as a result of using the resources available to it in an optimal way in all its organizational aspects so that its continuity can be ensured in the long term as well as not to harm the surrounding environment.

among the most important recommendations reached by the study: 1.

clear variables and specific criteria for financial sustainability must be established, and this is within the responsibilities of academics.

2.

he drew the attention of the regulators, the Iraqi legislator and the stock market to the need to pay attention to reporting on sustainable performance and give it utmost importance because it has an impact on the development of society, the development of the national economy and the preservation of economic resources and the environment.