تقييم مقاييس الأداء المالي في الوحدات الحكومية في ظل موازنة البنود : دراسة حالة في المديرية العامة لتربية النجف

Abstract EN

This study aims to demonstrate the appropriateness of financial performance measures under the traditional budget to measure financial performance in the Directorate General of Education in Najaf.

The process of planning, organizing, directing and controlling depends on the budget of the items approved by the Iraqi government and knowing whether the financial indicators reach the required results of the performance evaluation process and contribute to laying the right foundations for the future decision-making process.

In order to achieve the objectives of the study, the financial statements of the Directorate General of Education in Najaf province for the year 7102 were analyzed and the financial indicators used to evaluate the performance level were extracted.

The study concluded that it is not possible to rely on the current financial indicators to evaluate the financial performance of the General Directorate of Education in Najaf province in light of the outputs required by the government accounting system and the details contained in the budget of the items followed.

Financial indicators in making many important decisions that contribute to the development of the work of the Directorate.