Activating the Method of Management by Objectives and its Impact on Institutional Performance: A Field Study for the Tax Directorate in the State of Mascara


  • Khaled FETTOUH University of Mascara


This study aimed to identify the extent of the effect of activating the management according to the objectives method in improving institutional performance and to test the relationship between management In terms of dimensions (participation in setting goals, developing an action plan, periodic review, performance evaluation). To demonstrate this, we conducted a field study for the Tax Directorate in Camp Campus of a sample of 64 questionnaires, where the SPSS program was used in statistical processing and data analysis. In order to test the hypotheses, the simple and multiple linear regression method was used. The study concluded that there is no statistically significant effect at the level (α = 0.05) for the two dimensions (participation in setting goals, developing an action plan) on institutional performance, in contrast there is a statistically significant effect at Level (α = 0.05) for two dimensions (periodic review, performance evaluation) on institutional performance.


Al- Harbi, M. (2008). The role of management by objectives in developing the competencies of school principals in Tabuk educational directorate from their point of view [Master Thesis]. Jordan, Educational assets and administration, Jordan: Mu'tah University. books/2015/MEDIU4641.pdf

Al-Douri, Z., Nedjme, A., Scarna, B., Alamla, C., & Mohamed, A. (2020). Principles and entrances to management and its functions in the twenty-first century. Dar AL- Yazouri Scientific for Publishing and Distribution.

Ali Mohamed, A. (1984). Management by objectives theoretical and practical. Gharib Library.

Al-Karkhi, M. (2007). Performance appraisal using financial ratios (1st ed.). Curriculum House.

Al-Shantaf, Y. A., & Shehadeh Kaffa, M. (2019). The role of strategic management in improving the level of institutional performance An applied study on government university colleges. Palestine Technical College Journal for Research and Studies, 6, 401-442.

Ben Sharik, O., & Manni, A. (2017). A theoretical model for the most important flexible skills in the work environment. Journal of Law and Human Sciences, 10(3), 207-220.

Drucker, P. F. (1954). The practice of management. Harper & Row.

Elshanty, M., & Hamdonah, E. M. (2019). The role of administrative empowerment in improving the institutional military medical services- Southern Governorates. Journal of Al- Quds Open University Administrative & Economie Research, 4(11), 108-123.

Falah Hassan, A.-h. A. (2000). strategic management, its concepts, its approaches, its contemporary operations (1st ed.). Wael Publishing House.

Francis, F. (2018). Management by Objectives (MBO) as an instrument for organizational performance of deposit money banks in Nigeria. European Journal of Business and Management, 10(26), 118-125.

Gerry, J., & Kavan, S. (2000). Stratégique. Publi Union Editions.

Hoffmann-Burdzińska, K. O. (2015). Management by Objectives as a Method of Measuring Teams’ Effectiveness. Journal Of Positive Management, 6(3), 67-82. http://dx.doi. org/10.12775/JPM.2015.016

Humble, J. W., & Humble, J. W. (1973). How to manage by objectives. American Management Association.

Mabrouka, A. A.-K., & Al-Mansouri, F. (2020). The application of management with the objectives on the performance of workers in Libyan business organizations (field study on the Arabian Gulf and the river pipes manufacturing companies). Algerian Journal of Political Economy, 2(2), 7-32.

Odiorne, G. (1969). Management Decisions by Objectives. Prentice-Hall.

Rajm, K., Eid, W., & Reem, b. M. (2019). The impact of the dimensions of the work environment on the performance of the control agents in the Directorate of Commerce in the Wilaya of Ouargla. Journal of Economics and Human Development, 10(1), 184-199. /en/article/93497

Salam Jasim, A. A., & Alshahrabally, I. A. (2019). Pareto technique and its role in improving institutional performance: the presidency of Diyala University as a model. Journal of Development and Human Resource Management, Research and Studies, 6(2), 107-132.

Sayed Mostafa, A. (2005). The manager and his behavioral skill. Arab Thought House.

Shikha, K., & Shweta, G. (2015). A recent trend in commerce and management in India. Journal of Multidisciplinary, 1(1), 60-66.

Warner, R. (2008). Applied Statistics: From Bivariate Through Multivariate Techniques. Sage Publication.

Xhavit, I., Mulolli, E., & Naim, M. (2018). Using management by objectives as a performance appraisal tool for employee satisfaction. Future Business Journal, 4(1), 94-108.




How to Cite

FETTOUH, K. (2022). Activating the Method of Management by Objectives and its Impact on Institutional Performance: A Field Study for the Tax Directorate in the State of Mascara. Management Dynamics in the Knowledge Economy, 10(2), 142–153. Retrieved from