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تاثير الحوكمة في جودة الاداء : بحث تحليلي تطبيقي في بعض الشركات الصناعية الخاضعة للضريبة في الهيئة العامة للضرائب == The Impact of Corporate Governance On Performance Quality An Analytical - Applied Research In Some Taxable Industrial Companies At The Iraqi General Tax Authority
Author name:
كاظم جواد جاسم
Supervisor name:
شفاء محمد علي العزاوي
General topic:
Administration and Economics
Specific topic:
Industrial Management
Degree:
Master
University:
University of Baghdad - Faculty Of Administration And Economics
Language:
Arabic
University location:
Baghdad
First pages:
07T3971 - p.pdf
Abstract:
يهدف البحث الى تفسير طبيعة علاقات الارتباط والتاثير بين الحوكمة وجودة الاداء في المنظمة المبحوثة، اذ اختبرت فرضيات هذا البحث في الهياة العامة للضرائب (قسم الشركات) وهي منظمة مهمة، كونها تقدم خدماتها الى شريحة واسعة من المجتمع، وادخال اليات الحوكمة في عم | The empirical research problem is determined by the urgent need for adopting a good governance practices in the General Tax Authority due to the importance of this approach for the service and industrial organizations as well as the organization surveyed had not a clear use to governance practices of a high impact on achieving quality performance. Thus, it should search for good ways and means of an administrative work to enhance its capacity via the adoption of governance mechanisms in their work that contribute to the success and excellence of the organization. The research aims to interpret the nature of the link and effect relationships between corporate governance and the quality of performance in the surveyed organization. Hypotheses have tested in the General Tax Authority as an important organization that offer its services to a large segment of society and the introduction of corporate governance mechanisms in its work and improvements which will serve that large segment. The relationship between research variables has clarified through the formulating some hypotheses with their minor ones. The research sample has composed of the top and middle management in the surveyed organization, where as data has collected from 123 members who occupied one of the following administrative positions (director general, assistant general manager, technical expert, director of the department, branch manager, department deputy director, branch deputy director, in charge of division, assessor, auditor) and who have the authority of decision making in the organization. A questionnaire has adopted as a tool for collecting the research data, which included (50) paragraph dealt with the dimensions of the research variables, as it has been prepared on the Quintet Likert scale basis. Using the statistical package (SPSS), it has reached to the final results, where as methods used in the analysis are the descriptive statistics (weighted mean and standard deviation) to determine the strength of the research and methods of statistical inferential (correlation coefficient and simple linear regression ) as well as personal interviews program, which was prepared by the researcher that has included (21) questions related to the research problem in order to support the questionnaire and to achieve a validity required in data collection. The research has reach to many conclusions the most important of them is the positive relationship between governance with its sub - dimensions and the quality of performance indicating the possibility of spreading the culture of governance in the surveyed organization through establishing the governance mechanisms (transparency, accountability, participation, justice, equality, the rule of law) in its work through staff awareness of the importance of this approach in enhancing the quality of performance and improving the service reality of the studied organization.The main recommendations and proposals that the current research reached are : 1. The need to take advantage from the nature of the relationship between governance and quality of performance by creating an administrative leadership, which owns a strategic vision encompass a good governance practices with the achievement of a rational management that appropriately exploit and manage the organization's activities. 2. The need to link the concept of governance with some modern concepts such as e - Governance by taking advantage of information network (the Internet) in the completion of transactions electronically, and government today went towards the adoption of this concept in the various service institutions for providing e - Governance from a high potential for the simplification of procedures in completion of various transactions that contribute to alleviate the burden on the citizen through the elimination of archive paper - based system and replace it with electronic archiving leading to the elimination of red tape and reducing corruption, tax evasion and reduce the cost, time, and upgrading the effectiveness and efficiency in the government's performance and the achievement of a high quality of performance of those institutions, which in turn lead to better services.
