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Document Details
Document Type
:
Article In Journal
Document Title
:
Performance Measurement of Governmental Entities
قياس الأداء في الوحدات الحكومية
Subject
:
Accounting
Document Language
:
Arabic
Abstract
:
Governmental entities should be accountable for the appropriate use of public funds and for providing various services to the citizens efficiently and effectively . The information about the acquisition and use of resources ,which the governmental accounting system emphasizes, is not sufficient to assess the performance of governmental units. Information about the outputs and the outcomes of the services provided and the relationship between the use of resources and those outputs and outcomes is essential for any performance measurement. The objective of this study is to discuss the concept of performance measurement of governmental entities and the factors that should be taken into consideration when designing and implementing a system of performance measurement. This study also discusses the procedures of designing and implementing performance measurement systems. The empirical part of the study examined the obstacles and challenges facing governmental entities in Saudi Arabia in designing and implementing performance measurement system. This part is based on a survey of a sample of governmental officials working in various organizations.
ISSN
:
1319-0997
Journal Name
:
Economics and Administration Journal
Volume
:
16
Issue Number
:
2
Publishing Year
:
1423 AH
2002 AD
Article Type
:
Article
Added Date
:
Sunday, October 11, 2009
Researchers
Researcher Name (Arabic)
Researcher Name (English)
Researcher Type
Dr Grade
Email
سعد صالح الرويتع
SAAD SALEH AL-RWITA
Researcher
Files
File Name
Type
Description
21810.pdf
pdf
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