دور إدارة الأداء لزيادة قيمة المنشأة في ظل الفجوة الرقمية: دراسة تحليلية

الملخص EN

The study aims to illustrate how can the performance management apluse the firm value in the digital gap, The world is witnessing today successive changes in accounting information technology, and expand the use of the International network for Information, Due to the great techvical development in the field of information technological and productive changes and intense competive changes and intense competition amange insititutes to ensure their survivol in the highiy competitive basiness world, Due to the importance of the prominent role for the benefit of, value, and usefulness of the information technology to the helping in dicicion and upgrade tham to be adaptive to the modern accelerating technological development in the highly develape, The digital gap mean spacing in the benefit volue, and usefulness of the information to help the develapement aims aplus performance management the firm volue in manufacturing environment.

Where the researcher selected field study and the to working the research from the manfactore, using questionnaires in this, We have reached a set of results that answer our assumptions regarding the topic.