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Building an Integrated Strategic Planning System and Measure Its Impact in Strategic Performance Using Balance Scorecard Perspective ( Survey study of a sample of managers and supervisors opinions in South Oil Company
بناء نظام متكامل للتخطيط الاستراتيجي وقياس تأثيره في الاداء الاستراتيجي من منظور بطاقة العلامات المتوازنة (دراسة استطلاعية لآراء عينة من المديرين والمسؤولين في شركة نفط الجنوب)

Authors: ا.د طاهر محسن منصور الغالبي --- علي عبد الحسين نعيم المالكي
Journal: Economic Sciences العلوم الاقتصادية ISSN: 18149669 Year: 2018 Volume: 12 Issue: 49 Pages: 92-118
Publisher: Basrah University جامعة البصرة

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Abstract

This study aims to build an integrated strategic planning system along with its applicability; which is represented by the followings: preparation for planning procedure, specifying strategic direction, Key Success Measures, Build and developing the strategy, current situation assessment, annual budget planning , implementation and reviewing and updating the annual strategy; And testing it on the strategical South Oil Company “SOC” performance, from balance scorecard perspective, which is represented in (financial, customer, internal procedure and education and development). In this study, the researcher accounts on the descriptive method. Thus, a Checklist was used in the )Pilot Study( to diagnose the research problem. Then, design a tested and precise questionnaire to be used as a tool to collect the scientific data from a sample of 182 personnel that are mainly from managers and supervisors in the SOC. Furthermore, the researcher also uses correlations testing on the proposal diagram, such correlation as regression analysis, used to test the direct impact among the study variables. and Pearson, used for specifying the correlation strength among variables. Also In this study, many results were found, and the most important result was that the possibility of applying a full integrated strategical planning system in SOC. In addition, the study found that there is a strong positive correlation among the independent perspective/dimension and the strategical performance using balance scorecard perspectives; moreover, the study involves important potential results that are essential for future studies.


Article
Performance Mechanisms of Developing Internal Audit according to Financial Crises: Field Study
محركات الأداء لتعظيم فاعلية المراجعة الداخلية في ظل بيئة الأزمــات الماليــة - دراسـة ميدانيـة -

Author: Wael M. Abdul-Wahab وائل محمد عبد الوهاب
Journal: TANMIAT AL-RAFIDAIN تنمية الرافدين ISSN: PISSN: 1609591X / EISSN: 2664276X Year: 2012 Volume: 34 Issue: 108 Pages: 55-88
Publisher: Mosul University جامعة الموصل

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Abstract

AbstractFinancial crisis had a huge effect on economic activities and caused enormous losses, the failure on risk management systems at enterprises has played an essential role in creating this crisis. According to internal audit standard 2110-A1, the internal auditor should evaluate the effectiveness of risk management systems, but IA function failed to play this role. So the researcher has studied the most important criticisms that are extremely related to IA function towards financial crisis and the positive reactions for such crisis on IA function. In addition, the researcher has prepared a statistical field study for testing the theoretical hypotheses. The researcher pointed out a number of crucial outcomes of this study, these outcomes include: there are several defects of the role of IA Function in dealing with financial crisis, there is a positive effect of financial crisis on achieving the effectiveness of IA role, and there are a number of performance derivers for maximizing the effectual role of IA function, which will contribute to eliminate or reduce the expectation gap of IA function.

المستخلصكان للأزمة المالية تأثير كبير على مختلف أوجه النشاط الاقتصادي، ولقد ترتب عليها خسائر كبيرة، وكان الفشل في إدارة المخاطر أحد المسببات وراء تلك الأزمة، ولقد أكد المعيار الدولي للمراجعة الداخلية 2110-A1 ضرورة قيام المراجع الداخلي بتقييم فاعلية أنظمة إدارة الخطر بالمنشآت، ولكن فشلت المراجعة الداخلية في القيام بهذا الدور، ولذلك قام الباحث بتناول أهم الدراسات المتعلقة بفعالية المراجعة الداخلية والانتقادات الموجه للمراجعة الداخلية تجاه الأزمة المالية، وكذلك أهم الانعكاسات الإيجابية للأزمة المالية على المراجعة الداخلية، وقام الباحث بعمل دراسة ميدانية لاختبار فروض الدراسة النظرية في شكل إحصائي، ولقد توصل الباحث إلى أن هناك العديد من أوجه القصور بدور المراجعة الداخلية تجاه الأزمة المالية، وكذلك تأثير إيجابي للأزمة المالية تمثل في ضرورة تفعيل دور المراجعة الداخلية لمنع أي أزمات مستقبلية وأن هناك مجموعة من محركات الأداء لتفعيل دور المراجعة الداخلية التي تسهم في إزالة أو تضييق فجوة التوقعات بالمراجعة الداخلية.

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