Measuring sustainable financial performance according to the international standard IPSAS1 in public universities, Al-Furat Al-Awsat Technical University (case study)

Abstract

 The research aims to measure the sustainable financial performance of Al-Furat Al-Awsat Technical University according to economic, social and environmental indicators and demonstrate its ability to achieve its sustainable performance through the application of the international accounting standard IPSAS1, as sustainable performance is currently considered an obligation on all units at the world level, which attracts the attention of those interested, whether researchers or Policy makers, because it reflects the clarity of goals in order to achieve distinguished services and support creative capabilities, the research was based on a basic hypothesis that measuring sustainable financial performance according to the Ipsas1 standard represents the efficient use of available resources and can lead to improving the effectiveness and efficiency of government administration in achieving its goals through the application of indicators Financial and non-financial, performance was measured according to a case study methodology, as the results showed that the administration at Al-Furat Al-Awsat Technical University is able to rationalize the use of resources in the direction of not harming its monetary resources and employing them in an optimal manner, achieving social welfare and contributing to obtaining an environmentally friendly campus. Recommendations came Researching the necessity of presenting the dimensions of sustainable performance in the reports of government units in a way that reflects their economic, social and environmental performance, developing the spirit of environmental culture among employees about the importance of sustainability and its role in giving a positive image of the performance of their institutions.