Ahmad Ershaid Nusair
PHD Student in the Faculty of Economics and Muamalat, University Science Islam Malaysia
Dr. Nur Hidayah Laili
Faculty of Economics and Muamalat, University Science Islam Malaysia
Governance is one of the controls that regulate the behavior and ethics of all organizations and their employees, the aim is to move forward towards the right path to lead these organizations to achieve all their goals without the presence of any deviations, which will reflect positively on the performance of these organizations, governance in government institutions has become a prominent place in all countries of the world, especially after the global financial crises, where this study aimed to know the role of governance in improving the efficiency of performance in Jordanian government institutions and to work on building a framework of knowledge surrounding the issues of governance and performance in government institutions, the importance of this study stems from the fact that it discusses a very important topic, which is governance, as it is a cornerstone in the performance of institutions and individuals alike, where the researchers used the theoretical approach in this study by referring to the literature and studies that discussed such a topic, and then extract the desired results, the most important of which were: Governance is an ethical system to improve the performance of individuals and institutions, as it affects the improvement of all economic, political and social dimensions in government institutions, it also defines scientific and sound frameworks for all efforts made in performance, as it is a reference in making policies, laws and regulations, governance in government institutions also contributes to improving the efficiency and effectiveness of performance for individuals and institutions, which has a positive impact on providing better services to auditors, the researchers in this study recommended the necessity of keeping pace with all global developments and working to amend some laws and regulations that would move forward towards the advancement of these institutions, and increasing training programs for employees on how to apply governance properly in order to contribute to raising the performance of government institutions, and conducting other similar studies concerned with studying the principles and standards of governance and their impact on financial and administrative performance in government institutions.
Keywords: Governance, Performance, government institutions
دور الحوكمة في تحسين كفاءة الأداء في المؤسسات الحكومية الأردنية
أحمد ارشيد نصير
طالب دكتوراه / كلية الاقتصاد والمعاملات
جامعة العلوم الاسلامية الماليزية
د.نور هداية ليلي
كلية الاقتصاد والمعاملات
جامعة العلوم الاسلامية الماليزية
تُعد الحوكمة من الضوابط التي تنظم سلوك وأخلاقيات كافة المنظمات والعاملين فيها، والهدف من ذلك هو المضي قدما ً نحو الطريق الصحيح ليوصل هذه المنظمات إلى تحقيق كافة أهدافها دون وجود أي انحرافات مما ينعكس ايجاباً على أداء هذه المنظمات، وقد أصبحت الحوكمة في المؤسسات الحكومية تحتل مكانة مرموقة في كافة دول العالم خصوصاً بعد الأزمات المالية العالمية، حيث هدفت هذه الدراسة لمعرفة دور الحوكمة في تحسين كفاءة الأداء في المؤسسات الحكومية الأردنية والعمل على بناء إطار معرفي يحيط بموضوعات الحوكمة والأداء في المؤسسات الحكومية، وتنبع أهمية هذه الدرسة لكونها تبحث وتناقش موضوع حديث في غاية الأهمية الا وهو الحوكمة بإعتباره حجر أساس في أداء المؤسسات والأفراد على حد سواء، حيث قام الباحثان بإستخدام المنهج النظري في هذه الدراسة من خلال الرجوع إلى الأدبيات والدراسات التي ناقشت مثل هذه الموضوع, ومن ثم استخلاص النتائج المرجوة التي كان من أهمها: أن الحوكمة نظام أخلاقي لتحسين أداء الأفراد والمؤسسات, كما أنها تؤثر على تحسين كافة الأبعاد الإقتصادية والسياسية والاجتماعية في المؤسسات الحكومية، كما وأنها تحدد أُطر علمية وسليمة لكافة الجهود المبذولة في الأداء، كما وانها مرجع في صنع السياسات والقوانين والأنظمة ، كما تساهم الحوكمة في المؤسسات الحكومية في تحسن كفاءة وفعالية الأداء للافراد والمؤسسات مما له أثر إيجابي على تقديم خدمات أفضل للمراجعين، وقد أوصى الباحثان في هذه الدراسة بضرورة مواكبة كافة التطورات العالمية والعمل على تعديل بعض القوانين والأنظمة التي من شأنها المضي قدما ً نحو النهوض بهذه المؤسسات، كما أوصت هذه الدراسة بزيادة البرامج التدريبية للعاملين على كيفية تطبيق الحوكمة بالشكل السليم من أجل المساهم في رفع أداء المؤسسات الحكومية، كما أوصت هذه الدراسة أيضاً بالقيام بدراسات أخرى مشابهه تهتم بدراسة مبادئ ومعايير الحوكمة تأثيرها على الاداء المالي والاداء الاداري في المؤسسات الحكومية.
الكلمات المفتاحية: الحوكمة، الأداء، المؤسسات الحكومية
Governance is one of the modern terms that have emerged recently, especially after the collapses that occurred in the economies of different countries in the world, Until it became one of the institutions adopted by institutions in all countries of the world, governmental institutions or private institutions, To bring about changes that positively affect the development strategies in these institutions, as the government has become of great importance in these institutions for the concerned authorities, decision-makers at all levels, as its importance has increased a lot in government institutions in countries that are striving to improve their performance and make them an important tool in achieving economic development.
In 2005 the Organization for Economic Co-operation and Development (OCDE) adopted a large and important set of guiding principles for public sector governance, In 2015 organization updated these principles and directives by keeping pace with the recent developments of the year at the international and local levels, Although these principles and guidelines, accompanied by the public forum, However, these principles, directives and guidelines are not binding on any public sector institution. That is these institutions must formulate mechanisms that are commensurate with the context of their work. Where government and private institutions work to improve the performance of their employees because the process of improving the performance of employees is a key factor in improving the performance of the institution as a whole. (Colquitt et al.2015:32), Where it has become necessary to take care of employees and most organizations go to good policies that take care of employees to improve performance. (Storey et al. 2009:4), Institutions work on defining broad lines that organize their work through which they aim to improve their level of performance(Armstrong & Stephen.2014:58).
Governance is of great importance in government institutions because of their key and effective role in economic, social and political policies, because these institutions are affected by the management style used in them, governance plays a prominent role in government institutions and works to gain the confidence of those dealing with these institutions by achieving outstanding performance, performance is a concern of any government institution and is built because it depends on the means and tools through which it relates to the external environment. given the critical importance of the role of governance in the field of research and governance, research and scientific research, research and international institutions on the study of governance and performance in government, this study came to present the role of governance in improving performance efficiency in Jordanian government institutions.
The study methodology
2.1 Problem of the study
Governance is one of the modern organizational methods that many institutions use to organize their work, it is also considered an important entry point and basis that has a prominent role in improving the performance of individuals and institutions, the implementation of good and proper governance leads us to good performance for the individual and the institution as a whole, And government institutions in Jordan, like many institutions in all countries of the world, are obligated to ensure good and sound governance to achieve the best levels of performance at all levels to create trust between these institutions and the parties dealing with them, therefore the researchers believe that the role played by governance in improving performance in government institutions should be studied. this study came to answer the following question:
- What is the role of governance in improving performance efficiency in Jordanian government institutions?
2.2 Goals of the study
This study aims to know the role of governance in improving performance efficiency in Jordanian government institutions and to work on building a framework of knowledge surrounding the issues of governance and performance in government institutions and then come up with conclusions and recommendations that will contribute to improving performance efficiency in government institutions.
2.3 Importance of the study
The importance of this study stems from the fact that it examines and discusses a very important topic that has proven its worth in solving many problems, which is governance as a cornerstone that affects the performance of institutions and individuals alike.
2.4 Approach of the study
To answer the problem of the study and achieve the objectives of the study, the researchers followed the descriptive-analytical approach, by referring to references, books, periodicals, previous studies and Internet sites, to reach conclusions and provide the necessary recommendations
- The study of al-wakeel (2021) entitled the effect of the judgment on job performance (Applied study on East Nasr City neighbourhood)
This study aimed to orientalize the relationship, principles of governance and job performance improvement in East Nasr City district, and to identify the relationship and impact of leaders’ adoption of governance as a mediating variable for the relationship between governance and job performance improvement, The study relied on the descriptive analytical approach, and the development of a questionnaire to comply with the objectives and hypotheses of the study in terms of examining the relationship, the impact of the principles of governance and the adoption of leaders on job performance and improvement, The results of the study showed that there is a direct relationship between the application of governance principles and the improvement of job performance, and there is a direct relationship between the adoption of administrative leaders to apply the principles of governance and improve job performance, and that governance contributes positively to improving the institutional performance of administrative bodies, The study recommended adopting and activating the principles of governance in public organizations, analyzing the internal environment in public governmental organizations to try to study the extent of their commitment to applying the principles of governance and identifying the difficulties that limit their application
- The study of Hijazi (2021) The Impact of Applying Good Governance Principles on Job Satisfaction among Public Sector Employees in Jordan
This study aimed to know the effect of applying the principles of good governance on job satisfaction among Jordanian public sector employees, the study population consisted of all public sector employees who are subject to the civil service law and their number is 219,000 employees, where a questionnaire was developed in order to achieve the goal of the study, and the questionnaire was distributed to the study sample, which numbered (384, the number of questionnaires recovered and valid for analysis reached (308), the results of the study showed a statistically significant effect of applying the principles of good governance (transparency, justice, equality, accountability, participation, integrity) in each of the dimensions of job satisfaction separately (salaries, compensation, direct supervision, training programs, promotions, performance, evaluation) to varying degrees, the results showed statistically the significant impact of applying the principles of good governance on job satisfaction among workers in the public sector in Jordan, the study recommended a set of recommendations, the most prominent of which was raising awareness of the concept of good governance and its importance through holding awareness programs, seminars and training courses for all public sector employees in Jordan, Strengthening the role of government agencies that contribute to promoting the principles of good governance in the public sector (the Audit Bureau, the Anti-Corruption Integrity Commission, the Civil Service Bureau, the Ministry of Justice, developing and activating the (civil service law), especially with regard to employee training, development, promotion and evaluation of their performance.
- The study by Akkar and Sultan (2020) entitled The Role of Governance Principles and Mechanisms in Improving Financial Performance (An Applied Study in the National Insurance Company)
This study aimed to identify the conceptual framework of governance, and the extent to which corporate governance contributes to improving the financial performance of insurance companies, and the extent of the possibility of linking corporate governance and improving the financial performance of insurance companies, and arriving at the governance mechanisms that insurance companies can use to improve their financial performance, the study relied on the descriptive analytical method, develop a questionnaire to comply with the objectives and hypotheses of the study, the study reached a set of conclusions, the most important of which is that governance is a reference for making policies that adopt the legal and regulatory frameworks for the corporate governance system by contributing to attracting investors, the insurance companies have an actuarial expert independent of the various parties and is concerned with controlling the financial position of the insurance companies, the study recommended the need to emphasize the role of the state in activating corporate governance through laws and legislation, and the need to pay attention to the application of corporate governance in insurance companies because of its impact on improving financial performance.
3.2 Commenting on literature reviews
The researchers reviewed a set of previous studies related to the subject of the study, they reached a set of results that helped them to enrich their current studies and develop their studies, the following is a summary of the most important and prominent comments of the researchers on these studies, the researchers believe that all previous studies discussed the issue of governance, as it was found that they agree with the researchers’ study on governance, which included the study of both Al-Wakeel (2021) and Hijazi (2021).governance in the public sector, as for the study of Akkar and Sultan (2020), it was in the private sector, as for the dependent variable, the study included Al-Wakeel (2021), Akkar, and Sultan (2020), which focused on performance, Al-Wakeel’s study (2021) examined job performance. Akkar and Sultan (2020), examined financial performance with different study locations, environments and results, after extensive research by researchers and their use of the descriptive analytical approach, this study came as a continuation of previous studies that dealt with the issue of governance in Jordanian government institutions, where the current study is different from previous studies, as no similar study has been conducted to the current study – within the researcher’s knowledge – in the field of the role of governance in improving performance efficiency in Jordanian government institutions.
4.1 Definition of Governance
There are many definitions of the term governance so that each term indicates the point of view adopted by the owner of this definition, the International Finance Corporation (IFC) has defined governance, as “A system through which the company is managed and its business is controlled, and the relationship between all parties is organized within the laws, regulations, and laws”, As defined by the Organization for Economic Co-operation and Development (OECD) (2015) as: “The set of relations between those in charge of its management, its board of directors and its shareholders.”
That is governance means organization arrangement, and the existence of legislation and regulations governing the relationships between the main parties that have an impact on performance in the institution, and it also includes elements that support the institution in the short and long term, and determine the responsibility and responsibility (Machado &Davim, 2019).
4.2 Types of Governance
Governance is divided into several types:
1- Effective governance: It applies the principle of transparency and accountability to institutions, through rules and legislation that include equality, justice and the public interest.
2- Good governance: It applies the principle of participation, transparency and consensus, in addition to carrying out experiments and obligating them to rules while ensuring inclusiveness and justice.
3- Institutional Governance: Through it, corporate oversight and direction are established, to achieve goals by keeping away from deviations.
4.3 Defining the governance of government institutions
Governance in government institutions, as mentioned in the Guide to the Practice of Governance in the Public Sector (2014), has been defined as a set of laws, legislation, policies, organizational structures, procedures, and controls by which all government institutions are managed in order to achieve sustainable development goals efficiently and effectively and in the best professional and ethical ways and methods with integrity and transparency, according to Follow-up, evaluation and accountability mechanisms in order to provide services to citizens to the fullest.
4.4 Basic requirements for implementing governance in government institutions
The Guide to Evaluating and Improving Governance Practices in the Public Sector, issued by the Jordanian Ministry of Public Sector Development in (2017), stated the most important basic requirements for implementing governance in government institutions, which are the commitment to integrity, moral values and the rule of law, and determining priorities for the application of indicators of integrity and transparency, establishing a professional code of honor and an ethical charter for all employees of government institutions, participation of all relevant parties and being open to them,and the establishment of a professional code of honor and a code of ethics for all employees of government institutions, participation of all relevant parties and openness to them, and to identify the targeted results to achieve sustainable development, and put in place all necessary measures to achieve the results identified, building institutional and leadership capacities for employees of government institutions, managing performance and managing risks through effective internal control, working to apply good practices in the field of transparency and reporting to activate real accountability.
4.5 Objectives of governance in government institutions
Governance in government institutions aims at a set of objectives that were mentioned in the Guide to Governance Practices in the Public Sector (2017), the most important of which are
- Preserving public money
- Providing and improving the quality of all services provided to citizens, and ensuring their rights
- Achieving citizens’ satisfaction with the services provided
Planning and reviewing decisions and determining performance measurement methods
- Improvement and development, defining stable and fair standards and laws characterized by transparency and clarity
- Work to avoid overlapping powers and responsibilities and the absence of accountability, and to support and develop
- The control system as a whole, raising the level of disclosure and transparency and achieving the principle of integrity
- Eliminate financial and administrative corruption
- Improving the capabilities and performance of government institutions
- Establishing an effective system for managing risks and confronting crises.
- Achieving sustainable development goals.
4.6 Principles of Governance in Government Institutions
Governance in government institutions is based on several principles, which we summarize as follows (Dagomir, 2019)
- Efficiency and effectiveness in managing state resources to ensure the preservation of public money, the effective use of available resources, the provision of services, and the improvement of the quality of providing these services and their development in accordance with the best practices in this field, to be reflected in a fair distribution of development revenues while defining the role of supreme policy in following up on all executive departments. In order to ensure that the objectives of government institutions are achieved efficiently and effectively.
- Ensuring the rights of stakeholders that have relations with government institutions within the framework of standards and laws characterized by integrity, transparency, justice and clarity to enhance trust between them, which makes preserving and protecting the rights of stakeholders a goal for all parties.
4.7 The performance
Performance is one of the multi-dimensional concepts that include all aspects related to the success of the institution, and it is an indicator that measures the extent to which this institution achieves its goals (Valmohammadi, 2012), performance is affected by the environment and the goals to be achieved, as performance is construction with multiple dimensions, and its measurement varies depending on a variety of factors (Wenxiang & Lucy Lu, 2016), (Jarad et al, 2010) stated that performance is the ability of institutions to achieve their desired goals by using all available resources efficiently and effectively,
That is the capabilities and capabilities that institutions possess to contribute to achieving their goals (Jarad et al, 2010).(Al-Araji and Al-Samman, 2021) mentioned that performance is an entrance to management with a complex, multi-dimensional and future-oriented strategic structure that determines the capabilities and capabilities of institutions for the successful implementation of their future strategies in order to reach the desired goals, Based on what was mentioned previously, the concept of performance differs from one institution to another, according to the work and activity of each institution and its objectives.
4.8 Performance levels in government institutions
Performance in government institutions can be classified into several levels, which have a focus on the strengths and weaknesses of government institutions, through which the sustainability of performance in these institutions is determined on the one hand and the status of their financial position on the other hand, and this classification helps institutions identify At the level that you present, it is as follows (Muhalal, 2017):
- Exceptional performance of institutions: It is the superior performance of institutions in the long run, as these institutions possess strengths in all axes until they almost end their weaknesses, and these institutions are characterized by a prosperous situation, an abundance of liquidity, and a commitment by the human resources in these institutions.
- Outstanding performance of institutions: It is the high performance of institutions in the long run, as these institutions possess strengths and overcome their weaknesses, in addition to having a distinguished financial position.
- Very good performance of institutions: These institutions are characterized by solid performance, and they have a clear future vision and strategy, with strengths of these institutions that have the ability to face weaknesses, in addition to that, they enjoy a very good financial position.
- The good performance of the institutions: The institutions at this level are characterized by balanced performance with the prevailing rates in the same industry with a fluctuating financial position.
- Moderate performance of institutions: Institutions at this level are characterized by low performance below the required rate, as the institutions overcome weaknesses over strengths, with hardship in the financial position that threatens the growth and survival of such institutions.
- Poor performance of institutions: in these institutions, the performance is much below the required level, and weaknesses would have dominated all axes, in addition to the existence
of problems in the financial position that threatens the existence of such institutions.
4.9 Dimensions of performance in government institutions
Performance usually highlights four dimensions, which are the financial position, innovation, customers, and internal processes in the organization. Indicating that internal processes imply efficiency and effectiveness in all systems (Damilola et al, 2015), In the government sector, there are dimensions of performance in government institutions that are in line with business requirements in the government sector, and they are as follows (Al-Araji and Al-Samman, 2021):
1- Creativity and innovation
Creativity and innovation are complex and multi-level phenomena, and they are two phenomena that increase over time and require skilled leadership in order to maximize benefits at work. And better products, where creativity and innovation can be stimulated at the level of the individual, a group of individuals, or the level of the organization as a whole, and this leads to gaining benefits that can be identified at one or more levels of analysis. (Zhou, Hirst, &Shipton 2012).
2- Efficiency and effectiveness
They are considered among the common measures of performance in organizations, as most organizations evaluate their performance in terms of effectiveness, as their main focus is on achieving the main goals of the organization, and where these institutions measure their performance in terms of efficiency, which relates to the optimal use of available resources in order to achieve the desired (Chavan, 2009).
3- Improving services
The concept of service improvement stems from a term frequently used in service design, as it is defined as the way in which the organization wants customers, employees and service recipients to view the organization, and to make the organization efficient and effective and able to provide the required services to the public (Hamdani, 2016).
4.10 Barriers to improving performance
There are many obstacles facing the performance improvement process, which we summarize as follows (Arif, 2008):
1- Difficulty in determining the variables to be measured and the relationships between them.
2- The difficulty in determining the beginning of the diagnosis and study of achievement analysis in order to evaluate it.
3- The difficulty of developing quantitative and qualitative criteria to measure quantitative and qualitative outputs to measure performance in institutions.
4- The shortage of administrative human resources to carry out performance measurement and evaluation, because this requires expertise and skills.
4.11 The role of governance in improving performance efficiency
There is agreement among many researchers on the role of governance in advancing development and improving performance efficiency, that is, the commitment of government institutions to the application of governance is reflected in the performance of these institutions in all its dimensions, the application of governance helps to create a clear and comprehensive concept for the performance of institutions and their ability to continue, which contributes to achieving the interests of people dealing with these institutions, governance carries with it several dimensions such as compliance with all laws and administrative requirements, and good performance in order to exploit the available resources to upgrade these institutions, Governance also limits conflict of interest between all parties, and this in turn positively affects the work and performance of these institutions.
Jordan has realized the role of governance in improving performance. In 2014, the Ministry of Public Sector Development issued a guide to practising governance in the public sector, It aims to define the guiding principles that help government institutions apply the practices of the rule of law and governance in government institutions to enhance the values of transparency and accountability, which in turn contribute to preserving public money and achieving quality and performance excellence(Guide to Governance Practices in the Public Sector, 2014), in the same year, a special unit was established to develop performance in government institutions, due to an urgent need to be a unified reference for all government institutions in the field of performance development, it works to provide a clear institutional framework for organizational units to enable them to achieve the goals for which they were established, It also works to unify all practices used in the field of improving the performance of government institutions. (The Regulatory and Procedural Guide for the Organizational Units Concerned with the Development of Institutional Performance, 2014).
In this study, the researchers drew several conclusions, the most important of which are the following:
1- Governance is considered an ethical system of great importance in improving performance, whether at the individual level or at the level of the institution as a whole.
2- Governance has a significant impact on improving all economic, political and social dimensions in government institutions
3- Governance has scientific and sound frameworks for all efforts made in the process of improving performance in government institutions.
4- Governance is a basic reference in making policies, laws and regulations in government institutions, commitment to integrity and ethical values, and setting priorities for implementing these indicators, which contribute significantly to improving performance.
5- Governance in government institutions contributes to improving the efficiency and effectiveness of performance for individuals and institutions, which has a positive impact on providing better services to auditors.
6- The process of improving performance in government institutions requires efficiency and effectiveness in all activities and operations carried out by these institutions and setting specific dimensions of performance in line with government institutions in order to contribute to the process of improving performance.
In this study, the researchers recommended the following:
1- The necessity of keeping pace with all global developments and working to amend some laws and regulations that would move forward towards the advancement of government institutions.
2- Increasing training programs for employees on how to apply governance properly in order to contribute to raising the performance of government institutions.
3- Carrying out other similar studies concerned with studying the principles and standards of governance and their impact on financial and administrative performance in government institutions.
Colquitt , J. A. , Lepine , J. A. and Wesson , M. J. , (2015), Organizational Behavior Improving performance and commitment in the workplace. Fourth ed.
Armstrong , M. and Taylor , S. , (2014), ” Armstrong is handbook of human resource management practice ” .13th ed. , Ashford colour press Ltd , UK.
Storey , J. , Wright , P. and Ulrich , D. (2009). ” The Rout ledge Companion to Strategic Human Resource Management . London & New York.
OECD.(2015). OECD Guidelines on Corporate Governance of
State-Owned Enterprise. Paris: Edition OECD.
Dragomir, V. D., (2019), Accountability in the Name of Global Corporate Governance. Ahistorical Perspective, The Bucharest Academy of Economic Studies, Romania) www.asecu.gr/files/Romania Proceedings/20. pdf, accessed, 7
Machado, C., &Davim, J. P. (Eds.). (2019). Management Science: Foundations and Innovations. Springer.
Wenxiang (Lucy) Lu; Taylor, Martin E. (2016). Which Factors Moderate the Relationship between Sustainability Performance and inancial Performance? A Meta Analysis Study. Journal of International Accounting Research.2016, Vol. 15 Issue 1, p1-15.
Hijazi, Haitham Ali ,(2021), The Impact of Applying Good Governance Principles on Job Satisfaction among Public Sector Employees in Jordan, Open Journal of Business and Management, 2021, 9, 1-31.
Machado, C., &Davim, J. P. (Eds.). (2019). Management Science: Foundations and Innovations. Springer.
Hamdani, Abdel Razzaq (2016), “Improving Public Service in Municipal Administration in Algerian Legislation – Tebessa Municipality as a Model”, Master Thesis, Faculty of Law and Political Science, Al-Arabi Tebessa University – Tebessa – Algeria.
Chavan M.,(2009) The balanced scorecard: a new challenge// Journal of Management Development, vol. 28, issue 5, p. 393-406. www.emeraldinsight.com/0262-1711.htm [žiūrėta 2011-02-24].
Jarad, I. Yusof., N. &Nibkin, D. (2010), A Review Paper on Organizational Culture and Organizational Performance. International Journal of Business and Social Science. 1(3), 26-46.
Damilola, W., Adekunle, M., Ola, O. &Oloruntoyin, R.(2015),” Impact Of Strategic Management On Competitive Advantage And Organisational Performance–Evidence From Nigerian Bottling Company”, Journal of Policy and Development Studies Vol. 9, No. 2, ISSN: 157-9385, Website: www.arabianjbmr.com/JPDS_index.php
Muhalal, Manal, Hanad, Hala Nasreen (2017), “The Role of Technological Change in Improving Institutional Performance, Case Study of Omar Bin Omar Mills Corporation MAB – Guelma -”, Master Thesis, College of Economic,
Zhou, Q., Hirst, G., &Shipton, H. (2012), “Context matters: Combined influence of participation and intellectual stimulation on the promotion focus–employee creativity relationship”, Journal of Organizational Behavior, 33: 894-909.
Valmohammadi, Ch. (2012).Investigating innovation management practices in Iranian organizations, Innovation: Management, Policy and practice, 14 (5), 247-255.
Al-Wakeel, Manal Muhammad (2021), The Impact of Governance Principles on Job Performance: An Applied Study on the East Neighborhood of Nasr City, published research, The Arab Journal of Management, Volume (41), Issue (4),p107-127.
Akkar, Zainab,& Sultan, Wafaa (2020), The Role of Governance Principles and Mechanisms in Improving Financial Performance (An Applied Study in the National Insurance Company), Anbar University Journal of Economic and Administrative Sciences Volume 12, Issue (29), p174-204.
Al-Araji, Abdullah, and Al-Samman, Ahmed (2021), The Role of E-Government Readiness in Enhancing Institutional Performance: A Case Study in Nineveh Governorate Diwan, Rafidain Development Journal, Volume (40), Issue (132), p9-36.
Arif, Abdel Razzaq (2008), The Importance of Financial Analysis in Evaluating the Performance of Economic Institutions, Unpublished Master’s Thesis, University of Biskra, Algeria.
https://www.mop.gov.jo/Guide to Evaluating Governance Practices in the Public Sector, 2017.
https://www.mop.gov.jo/Guide to Evaluating Governance Practices in the Public Sector, 2014.
https://www.mop.gov.jo/The organizational and procedural guide for the organizational units concerned with the development of institutional performance, 2014.