Author(s): Fathullah Jasim Mustafa, Lukman M. Aldabbagh, Ahmed Jassim Hameed
The objective of the research is to provide a mechanism that helps improve the performance of the Federal Board of Supreme Audit (FBSA) in evaluating the university performance by developing an accounting framework based on the balanced Scorecard. This framework has been validated by the questionnaire prepared by the Authors for this purpose. The sample of the study consisted of the auditors of the staff of the FBSA that specialists in the Iraqi universities performance evaluation during the year 2018. The flexibility of the balanced Scorecard structure has helped to design it in line with the university performance appraisal standards adopted by the staff of the FBSA. We found that there is a positive correlation between the four balanced Scorecard perspectives, which are hierarchically designed with a stakeholder perspective on the top, and are associated with a relationship of cause and effect with the other three perspectives (internal processes, learning, and growth, financial). The study also found that there is a positive significant effect on the use of the Balanced Scorecard, which is designed to enhance the effectiveness of the auditors of the FBSA in evaluating the university performance. The Authors suggest that further studies should be carried out for various samples of this framework, in order to reinforce the idea of using it to enhance university performance evaluation As well as to strengthen the performance of auditors in the FBSA of Iraq.