قياس أداء الوحدات الحكومية وفق النظام المحاسبي الحكومي

Abstract EN

This study aims at clarifying the current performance appraisal system in government units and the extent to which they contribute to the development of the performance of these units by evaluating and measuring the performance of these units on an ongoing basis to subject their services to an assessment and measurement process in order to improve the efficiency of these units to reach their objectives efficiently and effectively.

(Iraqi hospitals) by trying to determine the possibility of the government accounting system in the process of evaluating performance, through the comparison of financial performance for successive years and different hospitals using the financial and non-financial model of the evaluation process, to help those Units to improve the services provided by it.

The study has reached a number of conclusions.

1.

The process of measuring performance is essential to know the capabilities and effectiveness of government units to achieve their objectives and determine the efficiency and effectiveness of the performance of those units.

2.

The method of evaluating the performance adopted by the hospital is based on a form prepared by the Ministry of Health containing a set of questions completed by the hospital according to the statistics they have The study reached a number of recommendations.

1.

It is necessary to implement the performance measurement system, many units failed to achieve good results despite having a performance measurement system.

2.

Making the performance appraisal process part of the supervisory functions used by management.