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) 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.