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ALRAQABA . ISSUE 15
Theses
within the government units. Besides, relevant
previous studies have been capitalized in
developing this study to set out the framework
for defining the structure and contents and
building the hypotheses and variables.
Section (2): The Methodological Framework
of the Study
The second section of Chapter 1 introduces
the methodological framework of the study
through seven scopes: the study’s problem and
questions, hypotheses, objectives, motivations
and relevance, limitations, method, and plan.
The framework of the study was set out based
on the findings of the survey and the negative
manifestations associated with the research
phenomenon. The problem of the research was
“the weak commitment in applying the rules of
public governance and balanced performance
drivers in the State Audit Bureau of Kuwait
and all other government sector units within
the country as a prerequisite for improving the
institutional performance of such entities”. This
problem was surrounded by a set of questions
for which the study seeks to find an answer. A
number of hypotheses were also drafted in a
non-binding form, which are:
1.
“What are the main endeavors of
the accounting theory and international
organizations in the field of governance?”
2.
“What are the main accounting and
management research efforts that were made
on the issue of balanced performance?”
3.
“Are there any statistically significant
differences between the participants in
the survey with respect to the institutional
performance, governance, and balanced
performance?”
4.
“Is there a statistically significant effect
of governance and balanced performance
as stand-alone variables on the institutional
performance as a dependent variable?”
5.
“Is there a statistically significant effect
of governance as a stand-alone variable on
the balanced performance as a dependent
variable?”
6.
“Is there a statistically significant effect
of balanced performance as a stand-alone
variable on the institutional performance as a
dependent variable?”
CHAPTER TWO: GOVERNANCE AS
A MECHANISM FOR IMPROVING
INSTITUTIONAL PERFORMANCE (AN
APPROACH TO THE INTEGRATION OF
BALANCED PERFORMANCE)
The second chapter of the thesis includes two
sub-sections, as follows:
Section (1): The Nature of Governance
First: the definition and relevance of governance
a. The definition of governance: according to
intellectuals and specialists at an international
level, governance of the public sector can be
defined as a range of standards that include
accounting, administrative, social, and legal
controls, rules, and policies that govern the
institutional work. Governance would help
control the decision-making process for the audit
and follow-up of institutional performance issues
with the other stakeholders, therefore enhancing
the confidence of citizens in the management
approach.
b. Relevance of governance: governance is
primarily relevant in supporting the management
and providing guidelines for improving
performance within the public sector to ensure
discipline, autonomy, and justice. Besides, good
governance contributes to establishing social
responsibility and realizing the principles of
transparency, accountability, and responsibility
