The effect of using a four-dimensional strategy in achieving the quality costs of university services in evaluating the performance of higher education units
Abstract
This research deals with the use of a four-dimensional strategy to compete in university services and work to evaluate the performance of government units in higher education and scientific research using the costs of the quality of services performed by graduates of the Higher Institute in its two branches of the legal, cost and administrative accountant.
In this study first, a conceptual model is presented for the correlation between the four-dimensional competition strategy and the costs of service quality in higher education units, and then the implementation procedures are explained in government ministries. Secondly, explaining the importance of higher education and its units in achieving success in institutions and government ministries using one of the dimensions of competition, and finally, the results obtained from its implementation are discussed in the Higher Institute for Accounting and Financial Studies in its two branches of Legal Accountant, Costs and Administration.
References
[1]. Ahadi , Hamid R. , "Business Process Reengineering : The Role of Organizational Enablers and the Impact of Information Technology" This Chapter Appear in the Book , " Advanced Topic in Information Resources Management " ,Volume 5 , Edited by Khosrow-Pour ,Mahdi , Idea Group Inc. , 2006
[2]. Al-Ani, S., & FLAYYIH, H. (2018). Principles of Financial Accounting. Al-Mihajat Printing and Reproduction Office. Baghdad, Iraq.
[3]. Al-Awadi, Mustafa Saad Salem, 2014, “Process Reengineering and its Role in Achieving Competitive Advantage”, PhD thesis, Higher Institute for Accounting and Financial Studies, University of Baghdad.Bogdănoiu, C. (2009). Activity based cost from the perspective of competitive advantage. Journal of Applied Economic Sciences, 4(7).
[4]. Al-Bashir and Ali, Tasabeh Muhammad Taha Ahmed, Sami Mustafa Muhammad, “The Impact of Re-engineering Administrative Processes on Functional Performance”, a case study of the Sudan Islamic Faisal Islamic Bank, Sudan University of Science and Technology - College of Business Studies, Journal of Economic Sciences, Volume (18), Issue (1) for the year (2017).
[5]. Al-Hamami, Muhammad Ahmad Mahmoud Al-Hamami, “The Role of Sustainable Marketing Strategies in Re-engineering Administrative Processes, a Field Study at Korek Communications Company”, Tikrit University / College of Management and Economics / Tikrit Journal of Administrative and Economic Sciences / Volume (15), Issue (48), C 1/2019.
[6]. Al-Jarba, Fener Faisal, “The Impact of Administrative Process Engineering Management on the Organizational Effectiveness of Private Hospitals in the City of Amman”, Master Thesis, Middle East University, College of Business, 2011 AD.
[7]. Al-Khalifah, Salma Omar Al-Khalifah, “The Peculiarities of Management Information Systems and Their Impact on Achieving a Sustainable Competitive Advantage” from the viewpoint of workers in the banking sector in Khartoum State - Sudan, Bi-annual Journal of Economic Sciences, Volume (18), Issue (1), (2017) M.
[8]. Al-Najjar Sabah Majeed and Mohsen Abdel-Karim, “Production and Operations Management,” Third Edition, Memory Library, 2009 AD.
[9]. Al-Taie, B. F. K., Flayyih, H. H., & Talab, H. R. (2017). Measurement of income smoothing and its effect on accounting conservatism: An empirical study of listed companies in the Iraqi Stock Exchange. International Journal of Economic Perspectives, 11(3), 1058-1069.
[10]. Chase , Richard B. & Aquilano , Nicholas J. " Production and Operation Management – Manufacturing and Service " , 7th edition , McGraw-Hill Company Inc. , New York ,1995.
[11]. Hamza and Abdel Qader, Naela Hamza, Salehi Abdel Kader, “Marketing as an Entry to Enhance the Competitiveness of Small and Medium Enterprises”, A Field Study of Some Algerian Institutions, Journal of Al-Quds Open University for Research and Administrative and Economic Studies, Volume (2), Issue (6) ), For the year (2016).
[12]. Hill & Terry, “Operation Management: Strategic Context and Managerial Analysis”, 2nd ed., HILL, Press Ltd., 2000
[13]. Horngren, Srikant M. Datar, and Madhav V. Rajan, "Horngren’s Cost Accounting A MANAGERIAL EMPHASIS", 16 TH EDITION., 2018 .
[14]. Juraj, chepen, 2015, drahoslav lancaric, Radovan savov, Marian toth, towards sustainable marketing strategy in Slovak companies, sustainable business marketing, vol. 17, no. 40.
[15]. Mahboub, Mourad Mahboub, “Using the Strategy of Administrative Re-engineering in Improving the Quality of Banking Services A Case Study of the Agriculture and Rural Development Bank”, PhD thesis in Economic Sciences, Faculty of Economic and –
[16]. McMillan ,Hugh & Tampoe ,Mahen(2000) "Strategic management" Oxford University press , New York .
[17]. Reid , Dan R. & Sanders , Nada R. , " Operation Management – An Integrated Approach " , Forth Edition , John Wiley & Sons , ( Asia) Inc , International Student Version , 2010
[18]. Tamimi, A. H., & Flayyih, H. H. (2017). The effects of Governance on the financial reporting quality of state-owned companies. In 8th international scientific conference, college of business and administrative.
[19]. Tony, O. A. ," The secrets and values of successful entrepreneurs in Nigeria" International Journal in Management & Social Science, 2(2) (2014).
[20]. Yassin , Taha Kamal . Re-engineering of administrative processes and their Impact on Improving Productive Efficiency "An empirical study in the production department of greater Amman,2017.
[2]. Al-Ani, S., & FLAYYIH, H. (2018). Principles of Financial Accounting. Al-Mihajat Printing and Reproduction Office. Baghdad, Iraq.
[3]. Al-Awadi, Mustafa Saad Salem, 2014, “Process Reengineering and its Role in Achieving Competitive Advantage”, PhD thesis, Higher Institute for Accounting and Financial Studies, University of Baghdad.Bogdănoiu, C. (2009). Activity based cost from the perspective of competitive advantage. Journal of Applied Economic Sciences, 4(7).
[4]. Al-Bashir and Ali, Tasabeh Muhammad Taha Ahmed, Sami Mustafa Muhammad, “The Impact of Re-engineering Administrative Processes on Functional Performance”, a case study of the Sudan Islamic Faisal Islamic Bank, Sudan University of Science and Technology - College of Business Studies, Journal of Economic Sciences, Volume (18), Issue (1) for the year (2017).
[5]. Al-Hamami, Muhammad Ahmad Mahmoud Al-Hamami, “The Role of Sustainable Marketing Strategies in Re-engineering Administrative Processes, a Field Study at Korek Communications Company”, Tikrit University / College of Management and Economics / Tikrit Journal of Administrative and Economic Sciences / Volume (15), Issue (48), C 1/2019.
[6]. Al-Jarba, Fener Faisal, “The Impact of Administrative Process Engineering Management on the Organizational Effectiveness of Private Hospitals in the City of Amman”, Master Thesis, Middle East University, College of Business, 2011 AD.
[7]. Al-Khalifah, Salma Omar Al-Khalifah, “The Peculiarities of Management Information Systems and Their Impact on Achieving a Sustainable Competitive Advantage” from the viewpoint of workers in the banking sector in Khartoum State - Sudan, Bi-annual Journal of Economic Sciences, Volume (18), Issue (1), (2017) M.
[8]. Al-Najjar Sabah Majeed and Mohsen Abdel-Karim, “Production and Operations Management,” Third Edition, Memory Library, 2009 AD.
[9]. Al-Taie, B. F. K., Flayyih, H. H., & Talab, H. R. (2017). Measurement of income smoothing and its effect on accounting conservatism: An empirical study of listed companies in the Iraqi Stock Exchange. International Journal of Economic Perspectives, 11(3), 1058-1069.
[10]. Chase , Richard B. & Aquilano , Nicholas J. " Production and Operation Management – Manufacturing and Service " , 7th edition , McGraw-Hill Company Inc. , New York ,1995.
[11]. Hamza and Abdel Qader, Naela Hamza, Salehi Abdel Kader, “Marketing as an Entry to Enhance the Competitiveness of Small and Medium Enterprises”, A Field Study of Some Algerian Institutions, Journal of Al-Quds Open University for Research and Administrative and Economic Studies, Volume (2), Issue (6) ), For the year (2016).
[12]. Hill & Terry, “Operation Management: Strategic Context and Managerial Analysis”, 2nd ed., HILL, Press Ltd., 2000
[13]. Horngren, Srikant M. Datar, and Madhav V. Rajan, "Horngren’s Cost Accounting A MANAGERIAL EMPHASIS", 16 TH EDITION., 2018 .
[14]. Juraj, chepen, 2015, drahoslav lancaric, Radovan savov, Marian toth, towards sustainable marketing strategy in Slovak companies, sustainable business marketing, vol. 17, no. 40.
[15]. Mahboub, Mourad Mahboub, “Using the Strategy of Administrative Re-engineering in Improving the Quality of Banking Services A Case Study of the Agriculture and Rural Development Bank”, PhD thesis in Economic Sciences, Faculty of Economic and –
[16]. McMillan ,Hugh & Tampoe ,Mahen(2000) "Strategic management" Oxford University press , New York .
[17]. Reid , Dan R. & Sanders , Nada R. , " Operation Management – An Integrated Approach " , Forth Edition , John Wiley & Sons , ( Asia) Inc , International Student Version , 2010
[18]. Tamimi, A. H., & Flayyih, H. H. (2017). The effects of Governance on the financial reporting quality of state-owned companies. In 8th international scientific conference, college of business and administrative.
[19]. Tony, O. A. ," The secrets and values of successful entrepreneurs in Nigeria" International Journal in Management & Social Science, 2(2) (2014).
[20]. Yassin , Taha Kamal . Re-engineering of administrative processes and their Impact on Improving Productive Efficiency "An empirical study in the production department of greater Amman,2017.