Download أنموذج ( أ ) الخاص برسائل الماجستير و اطاريح الدكتوراة ( اخر شهادة

) ‫أنموذج ( أ ) الخاص برسائل الماجستير و اطاريح الدكتوراة ( اخر شهادة‬
University of Baghdad
College Name
Administration And Economics
Department
Accounting
Full Name as written
in Passport
Abid khalaf Abid ِِ
e-mail
[email protected]
Career
Assistant Lecturer
Lecturer
Master
Thesis Title
Year
Assistant Professor
Professor
PhD
Evaluation Performance of the Economics Units under THE
variables of contemporary Business environ
2010
Abstract
Abstract
Through the past two decades ,the world has witnessed numerous
changes affected on business environment where the economic units exercise
their activities. These changes have turned this local environment of limited
competition into world environment of high competition, and have caused
pressures on the economic units, representing in new requirements, which
should be met to success in the contemporary business environment such as
creating customer satisfaction to be the first priority, presenting new products
and responding quickly to customers needs. Many challenges and internal and
external stresses have surrounded the contemporary business environment
such as globalization , competitive advantage, information technology,
economic, social, lawful ,political, and cultural variables and the contemporary
techniques ..etc. so the traditional managerial functions of accounting in
general and control performance evaluation function in special should be
developed to match these changes. The study problem is represented in the
necessary need to develop information to measure and evaluate performance,
and the managerial accounting System like investments evaluation and costs
systems in many economic units do not suit the development in the
contemporary environment. in addition ,the represent an obstacle in elevating
the competitive efficiency of economic units. Thus, the study concentrates on
the necessary need to change and develop the managerial accounting systems
as a result of business environment transformations, and control and
performance evaluation systems should be develop in respose to
contemporary business environment changes. The control and performance
evaluation function in traditional direction concentrates on financial
measurements directed toward creating short-term financial outcomes,
without giving whole vision about the performance efficiency and
effectiveness in the economic units, since the surrounded environment has
) ‫أنموذج ( أ ) الخاص برسائل الماجستير و اطاريح الدكتوراة ( اخر شهادة‬
numerous quick variables of high competitions and challenges especially
related to customer requirements. Thus, the real measurement for units
success is representing in how the products suit the customers wishes. for this
purpose, the study shows the role of information use in evaluating economic
units performance across using a number of financial and un financial indices
and measurements to check their effectiveness for the available resources,
and to show performance strengths and weaknesses.
The study is aiming at developing the performance evaluation function to
provide suitable objective information meeting the real needs; in accordance
with the sequential challenges in all science, field which today representing in
competitive advantage, modern technology, open international markets and
other variable the world witness today. Morever, the study provides a solution
for the problems of development and changes in contemporary environment
and globalization.
The study is divided in five chapters as theoretical and particle aspects.
The first chapter is of two researches, they deal with study methodology and
previous studies. The second chapter handles the managerial accounting and
the contemporary environment variables, it is of two researches, the first one
is about the concept managerial accounting, and, its functions the second one
shows contemporary business environment variables. The third chapter
contains the performance evaluation function under contemporary
environment variables. it is of two researches, the first one shows
contemporary Managerial Accounting method , and the second one handles
the performance evaluation function under contemporary environment
variables. Whereas the fourth chapter handles the practical aspect of study, it
is of three researches, the first one defines the company, the sample,
evaluation from the company contemporary perspective and the third
research present and analyses the study questionnaire results. Finally, the
fivth chapter, of two researches, which contains the conclusions and
recommendations according to the theoretical and practical aspects the
researcher, came into in this study.