Abstract

The research deals with three key variables which are: defensive orientation , analysis orientation, and efficient control system. The research studied the effect of each of the first two variables on the efficient control system variable, and sought search through statistical analysis of the study’s variables to build a model for achieving the defensive and analytical approach based on the efficient control system toward the application of corporate governance good practices and that fit with the research sample (Ministry of Finance). The data and information collected from a sample of (40 employees) representing the upper and central departments who concerned to take the decisions in the researched sample. The study problem consists of the strategic orientation in overall and defensive and analytical orientations in particular, and the extent of knowledge about it. In addition, whether there is a correlation and effect between the defensive and analytical orientations and efficient control system or not, as well as obstacles to the application of corporate governance practices that are affected by decision-making process. The research found several conclusions: the vision, mission and goals in the study sample is characterized as not focused and there was no clear strategic orientation, and there were several practices carried out by the department consistent with the application of efficient control system toward implementing good practices on side and with the orientations of its work on the other. Therefore, it is necessary to build a record for a specimen strategic orientation aligns corporate governance practices to get to the better performance of the sample under study.

DOI:10.52113/6/2017-7-4/42-53