أثر تطبيق قواعد الحوكمة في الهيئات المحلية -البلديات - على مؤشرات اداء الصندوق الاقراض "دراسة تطبيقية في بلدتي بيت لحم والخليل"
Date
2020-08-21
Authors
إسلام عبد الرحيم محمد النتشة
Islam Abdul Rahim Alnatsheh
Journal Title
Journal ISSN
Volume Title
Publisher
Al-Quds University
Abstract
The study aims to measure the application of governance in local bodies (municipalities) to their performance Bethlehem and Hebron Governorates. Descriptive approach is used to achieve the study aims in addition to surveys to collect primary data which contains three main sections; the study population consists of 108 administrative employees، the study sample consists of 65 employees to represent them. After collecting the data they were statistically processed using Statistical Packages Program for Social Sciences SPSS.
The study finds that the set of governance rules (applying the rules for strengthening the rule of law، applying the rules of transparency and disclosure، applying the rules of accountability، efficiency and effectiveness in resource usage) are highly ranked in terms of application in Bethlehem and Hebron Municipalities، except for the application of efficiency and effectiveness rules which were ranked medium.
The results also show that the set of performance evaluation indicators (application of performance evaluation indicators through commitment to external auditing،
efficiency and quality of revenue collection، assets registration and evaluation،
projects and investments disclosure، financial statements and operational budgets preparation) all are highly ranked in terms of application in Bethlehem and Hebron Municipalities.
The results of the study showed an effect of applying the rules of governance on: external auditing، the efficiency and quality of collection، recording assets، projects and investments disclosure، financial statements operational budgets preparation.
The researcher recommends that the municipalities of Bethlehem and Hebron should benefit from the governance system due to its significant impact on performance and raising the level of services provided to the local community.