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20120111ﺭﺎــــﻳﺃﺭﺎــــﻳﺃ ﻊﺑﺎﺴﻟﺍﻊﺑﺎﺴﻟﺍ ﺪﻠﺍﺪﻠﺍ ((2828))ﺩﺪﻌﻟﺍﺩﺪﻌﻟﺍ

ﺪﻠﺍ ( ( 28 28 ) ) ﺩﺪﻌﻟﺍ ﺩﺪﻌﻟﺍ ﻥﺯﺍﻮﺘﳌﺍ ءﺍﺩﻷﺍ ﺔﻗﺎﻄﺑ

ﺪﻠﺍ ( ( 28 28 ) ) ﺩﺪﻌﻟﺍ ﺩﺪﻌﻟﺍ ﻥﺯﺍﻮﺘﳌﺍ ءﺍﺩﻷﺍ ﺔﻗﺎﻄﺑ

ﻥﺯﺍﻮﺘﳌﺍ ءﺍﺩﻷﺍ ﺔﻗﺎﻄﺑ ﻡﺍﺪﺨﺘﺳﺎﺑ ﻪﻤﻴﻴﻘﺗﻭ ﻞﺻﻮﳌﺍ ﺔﻌﻣﺎﺟ ءﺍﺩﺃ ﺱﺎﻴﻗ

(ﺔﻟﺎﺣ ﺔﺳﺍﺭﺩ) Measure the performance of the University of Mosul and evaluation using the Balanced Scorecard: A Case Study

ﺪﲪﺍﲪﺍ ﷲﺍﷲﺍﺪﺒﻋﺪﺒﻋﻥﻮﺴﻴﻣﻥﻮﺴﻴﻣ

دﺎﺼﺘﻗﻻاودﺎﺼﺘﻗﻻاو ةرادﻹاةرادﻹا ﺔﻴﻠآﺔﻴﻠآ //لﺎﻤﻋﻷالﺎﻤﻋﻷا ةرادإةرادإ ﻢﺴﻗﻢﺴﻗ ﻞﺻﻮﻤﻟاﻞﺻﻮﻤﻟا ﺔﻌﻣﺎﺟﺔﻌﻣﺎﺟ

ﻦﺴﺣﻦﺴﺣﺪﲪﺍﺪﲪﺍءﻼﻋءﻼﻋ

دﺎﺼﺘﻗﻻاودﺎﺼﺘﻗﻻاو ةرادﻹاةرادﻹا ﺔﻴﻠآﺔﻴﻠآ //لﺎﻤﻋﻷالﺎﻤﻋﻷا ةرادإةرادإ ﻢﺴﻗﻢﺴﻗ ﻞﺻﻮﻤﻟاﻞﺻﻮﻤﻟا ﺔﻌﻣﺎﺟﺔﻌﻣﺎﺟ

ﺺﻠﺨﺘﺴﳌﺍ

ﻡﻫﺯﺭـﺒﺃ ﻥـﻤ لـﻌﻟ ﻥﻴﺜﺤﺎـﺒﻟﺍ ﻥـﻤ ﺩـﻴﺩﻌﻟﺍ ﻡﺎـﻤﺘﻫﺎﺒ ﻥﺯﺍﻭﺘﻤﻟﺍ ﺀﺍﺩﻷﺍ ﺔﻗﺎﻁﺒ ﺕﻴﻅﺤ

ﻲﺠﻴﺘﺍﺭﺘـﺴﻻﺍ ﺀﺍﺩﻷﺍ ﺱﺎـﻴﻘﻟ ﺔـﻗﺎﻁﺒﻟﺍ ﻩﺫﻫ ﻑﻴﻅﻭﺘ ﻻﻭﺎﺤ ﺫﺇ ،(Kaplan and Norton,2004)

ﻡﻴـﻴﻘﺘﻭ ﺱﺎـﻴﻘﻟ ﺔﻤﻬﻤﻟﺍ لﺨﺍﺩﻤﻟﺍ ﺩﺤﺃ ﻥﻤ ﺔﻗﺎﻁﺒﻟﺍ ﻩﺫﻫ ﺕﺩﻋ ﺫﺇ ،ﺔﻌﺒﺭﻷﺍ ﺎﻫﺭﻴﻅﺎﻨﻤ ﺭﺒﻋ ﺕﺎﻤﻅﻨﻤﻠﻟ

ﺕﺎﻤﻅﻨﻤﻟﺍ ﺔﻓﺭﻌﻤ ﻲﻓ ﻡﻬﺴﻴ ﺎﻤﻤ ﺀﺍﺩﻸﻟ لﻤﺎﻜﺘﻤ ﺭﻭﻅﻨﻤ ﻥﻤ ﻪﻤﺩﻘﺘ ﺎﻤﻟ ﻙﻟﺫﻭ ،لﺎﻤﻋﻹﺍ ﺕﺎﻤﻅﻨﻤ ﺀﺍﺩﺃ

ﺔـﻴﻤﻫﺃ ﺕﺯﺭﺒ ﺎﻨﻫ ﻥﻤ ،ﺎﻬﺠﻼﻋﻭ ﺭﻭﺼﻘﻟﺍ ﻪﺠﻭﺃﻭ ،ﺎﻫﺯﻴﺯﻌﺘﻭ ﺓﻭﻘﻟﺍ ﻥﻁﺍﻭﻤ ﺎﻬﺘﻁﺸﻨﺃ ﻑﻼﺘﺨﺍ ﻰﻠﻋ

ﺀﺍﺩﻷﺍ ﻡﻴـﻴﻘﺘ ﻭ ﺱﺎـﻴﻘﺒ ،ﺹﺎﺨ ﻪﺠﻭﺒ ﺔﻴﻤﻴﻠﻌﺘﻟﺍﻭ ﻡﺎﻋ لﻜﺸﺒ لﺎﻤﻋﻷﺍ ﺕﺎﻤﻅﻨﻤ ﻲﻓ ﺔﻗﺎﻁﺒﻟﺍ ﺩﺎﻤﺘﻋﺍ

لـﻌﻟ ،ﺔﻘﺒﺎﺴﻟﺍ ﻊﻓﺎﻨﻤﻠﻟ ﺔﻴﻓﺎﻀﺇ ﻊﻓﺎﻨﻤ ﻙﺎﻨﻫ ﻙﻟﺫ ﻥﻋ ﻼﻀﻓﹰ

ﻲﻟﺎﻌﻟﺍ ﻡﻴﻠﻌﺘﻟﺍ لﺎﺠﻤ ﻲﻓ ﺔﻗﺎﻁﺒﻟﺍ ﺩﺎﻤﺘﻋﺎﺒ

ﻕـﻴﻘﺤﺘﻟ ﺕﺎـﻌﻤﺎﺠﻟﺍ ﺎﻬﻠﻤﻌﺘﺴـﺘ ﻲـﺘﻟﺍ لﺌﺎﺴﻭﻟﺍﻭ ﺕﺍﻭﺩﻷﺍﻭ ﺞﻫﺎﻨﻤﻠﻟ ﺭﻤﺘﺴﻤﻟﺍ ﺭﻭﻁﺘﻟﺍ ﻕﻴﻘﺤﺘ ﺎﻬﻨﻤ

ﻪـﻤﺩﻘﺘﻭ ﻩﻭﻤﻨ ﺕﺍﺭﻭﺭﻀﻭ ،ﺓﺭﻭﻁﺘﻤﻟﺍ ﻊﻤﺘﺠﻤﻟﺍ ﺕﺎﺠﺎﺤ ﻲﺒﻠﺘ ﺙﻴﺤﺒ ﻑﺍﺩﻫﻷﺍ ﻩﺫﻫ ﺭﻴﻭﻁﺘﻭ ،ﺎﻬﻓﺍﺩﻫﺃ

. ﺓﺩﺩﺠﺘﻤﻟﺍ

ﺀﺍﺩﺃ ﻡﻴـﻴﻘﺘﻭ ﺱﺎﻴﻘﻟ ﺎﻬﻔﻴﻜﺘﻭ ﺔﻗﺎﻁﺒﻟﺍ ﻩﺫﻫ ﺩﺎﻤﺘﻋﺍ ﻥﺎﻜﻤﺇ ﺔﻓﺩﻬﺘﺴﻤ ﺔﻴﻟﺎﺤﻟﺍ ﺔﺴﺍﺭﺩﻟﺍ ﺕﺀﺎﺠ ﺍﺫﻟ

.ﺔـﻌﻤﺎﺠﻟﺍ ﺀﺍﺩﺃ ﻡﻴﻴﻘﺘﻟ ﺔﻗﺎﻁﺒﻟﺍ ﻩﺫﻫ ﻑﻴﻴﻜﺘ ﻥﺎﻜﻤﺇﻭ ،ﺔﻴﻟﺎﺤﻟﺍ ﺔﺴﺍﺭﺩﻠﻟ ﺎﹰﻨﺍﺩﻴﻤ ﺎﻬﻔﺼﻭﺒ لﺼﻭﻤﻟﺍ ﺔﻌﻤﺎﺠ

ﺱﺎـﺴﺃ ﻰﻠﻋ ﻴﻨﺒ ﻲﺘﻟﺍ ﺕﺎﻴﻀﺭﻔﻟﺍ ﻥﻤ ﺔﻋﻭﻤﺠﻤ لﻼﺨ ﻥﻤ -ﺔﻴﻟﺎﺤﻟﺍ ﺔﺴﺍﺭﺩﻟﺍ ﺕﻓﺩﻫ ﺎﻤﻜ

: ﺎﻫﺯﺭﺒﺃ ﻥﻤ لﻌﻟ ﺔﺴﺍﺭﺩﻟﺍ ﺔﻠﻜﺸﻤ ﻲﻓ ﺓﺭﺎﺜﻤﻟﺍ ﺔﻠﺌﺴ ﻷﺍ ﻥﻋ ﺔﺒﺎﺠﻹﺍ

ﺕﺍﺭﺎﺸﺘﺴﻻﺍﻭ ﺔﻴﻤﻴﻠﻌﺘﻟﺍ ﺔﻤﺩﺨﻟﺍ ﺓﺩﻭﺠ ﻊﻗﺍﻭ ﻰﻠﻋ ﻑﺭﻌﺘﻟﺍ

ﻱﺫـﻟﺍ ﻭـﺤﻨﻟﺍ ﻰﻠﻋ ﺎﻤﻬﻤﻴﻴﻘﺘ ﻥﻋ ﻼﻀﻓﹰ

ﻰـﻠﻋ ﺭﻴﻭـﻁﺘﻟﺍﻭ ﺙﺤﺒﻟﺍ ﻲﻓ ﺭﺎﻤﺜﺘﺴﻻﺍ ﻰﻠﻋ ﻑﺭﻌﺘﻟﺍﻭ ،ﺎﻬﻨﺌﺎﺒﺯ ﻩﺎﺠﺘ ﺔﻌﻤﺎﺠﻟﺍ ﺀﺍﺩﺃ ﺔﻴﻠﻋﺎﻓ ﺱﻜﻌﻴ

22001111//33//2288 ﺦﻳﺭﺎﺘﺑﺦﻳﺭﺎﺘﺑ ﺚﺤﺒﻟﺍﺚﺤﺒﻟﺍ ﻝﻮﺒﻗﻝﻮﺒﻗ

 

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22001111//11//1133 ﺦﻳﺭﺎﺘﺑﺦﻳﺭﺎﺘﺑ ﺚﺤﺒﻟﺍﺚﺤﺒﻟﺍ ﻡﻼﺘﺳﺍﻡﻼﺘﺳﺍ

(( 119999 115599 ))20112011ﺭﺎﻳﺍﺭﺎﻳﺍ ﻊﺑﺎﺴﻟﺍﻊﺑﺎﺴﻟﺍ ــﻠﻠ((2288))ﺩﺪﻌﻟﺍﺩﺪﻌﻟﺍ ﺔﻳﺩﺎﺼﺘﻗﻻﺍﺔﻳﺩﺎﺼﺘﻗﻻﺍ ﻡﻮﻠﻌﻟﺍﻡﻮﻠﻌﻟﺍ ﺔﻠﳎﺔﻠﳎ

ﷲﺍﺪﺒﻋﷲﺍﺪﺒﻋ ﻥﻮﺴﻴﻣﻥﻮﺴﻴﻣ ﺪﲪﺍﺪﲪﺍ ﺀﻼﻋﺀﻼﻋ

ﺪﲪﺍ ﺪﲪﺍ ﺀﻼﻋ ﺀﻼﻋ ﺩ ﺩ ﻡ ﻡ ،ﺔﻴﻠﺨﺍﺩﻟﺍ ﺔﻌﻤﺎﺠﻟﺍ

،ﺔﻴﻠﺨﺍﺩﻟﺍ ﺔﻌﻤﺎﺠﻟﺍ ﺕﺎﻴﻠﻤﻋ ﺀﺍﺩﺃ ﺔﻴﻠﻋﺎﻓ ﺱﻜﻌﻴ ﻱﺫﻟﺍ ﻭﺤﻨﻟﺍ

ﻲـﻓ ﺔـﻌﻤﺎﺠﻟﺍ ﺓﺭﺩﻗ ﺩﺼﺭ ﻥﻋ ﻼﻀﻓﹰ ﻥﻴﺒ ﺔﻴﻭﻨﻌﻤﻟﺍ ﻕﻭﺭﻔﻟﺍ ﺔﺴﺍﺭﺩ لﻼﺨ ﻥﻤ ،ﻲﻓﺭﻌﻤﻟﺍﻭ ﻲﻤﻴﻅﻨﺘﻟﺍ ،ﻱﺭﺸﺒﻟﺍ ﺎﻬﻟﺎﻤ ﺱﺃﺭ ﻥﻤ لﻜ ﺭﻴﻭﻁﺘ ﻥﻴـﺒ ﺔـﻴﻭﻨﻌﻤﻟﺍ ﻕﻭﺭـﻔﻟﺍ ﺭﺎـﺒﺘﺨﺍﻭ ،ﺔﻌﻤﺎﺠﻟﺍ ﺎﻬﻤﺩﻘﺘ ﻲﺘﻟﺍ ﺕﺍﺭﺎﺸﺘﺴﻻﺍﻭ ﺔﻴﻤﻴﻠﻌﺘﻟﺍ ﺔﻤﺩﺨﻟﺍ ﺓﺩﻭﺠ لﺎـﻤﻟﺍ ﺱﺃﺭﺒ ﺭﻴﻭﻁﺘﻟﺍ ﺔﻴﻭﻨﻌﻤ ﻡﺩﻋ ﻥﻤ ﺔﻴﻭﻨﻌﻤ ﺭﺎﺒﺘﺨﺍﻭ ،ﻉﺍﺩﺒﻹﺍﻭ ﺭﻴﻭﻁﺘﻟﺍﻭ ﺙﺤﺒﻟﺍ ﻲﻓ ﺭﺎﻤﺜﺘﺴﻻﺍ . ﻲﻓﺭﻌﻤﻟﺍ ﻭ ﻲﻤﻴﻅﻨﺘﻟﺍﻭ ، ﻱﺭﺸﺒﻟﺍ ﺀﺍﺩﻤﻋﻭ ، لﺼﻭﻤﻟﺍ ﺔﻌﻤﺎﺠ ﻲﻓ ﺙﺤﺒﻟﺍ ﺔﻠﺤﺭﻤ ﺎﻴﻠﻌﻟﺍ ﺕﺎﺴﺍﺭﺩﻟﺍ ﺔﺒﻠﻁ ﻥﻤ ﺔﺴﺍﺭﺩﻟﺍ ﻊﻤﺘﺠﻤ ﻥﻭﻜﺘ ﻡﺘﻭ ﺔﻴﺎﻐﻟﺍ ﻩﺫﻬﻟ ﺎﻫﺩﺍﺩﻋﺇ ﻡﺘ ﻪﻨﺎﺒﺘﺴﺍ ﺓﺭﺎﻤﺘﺴﺍ (222) ﻊﻴﺯﻭﺘ ﻡﺘ ﺫﺇ ،ﺕﺎﻴﻠﻜﻠﻟ ﻡﺎﺴﻗﻷﺍ ﺀﺎﺴﺅﺭﻭ ﺕﺎﻴﻠﻜﻟﺍ : ﺎﻬﻤﻫﺃ ﺓﺩﺩﻌﺘﻤ ﺞﺌﺎﺘﻨ ﻰﻟﺇ ﺔﺴﺍﺭﺩﻟﺍ ﺕﻠﺼﻭﺘﻭ ،ﺔﺤﻟﺎﺼ ﺔﻨﺎﺒﺘﺴﺍ ( 181 ) ﻉﺎﺠﺭﺘﺴﺍ ﺩﻭـﺠﻭ ﻥـﻋ ﻼﻀـﻓ ،ﺎﻬﻨﻤ ﺔﺴﻭﻤﻠﻤﻟﺍ ﺎﻫﺯﺭﺒﺃﻭ ﺓﺩﻭﺠﻟﺍ ﺩﺎﻌﺒﺈﺒ ﺎﹰﻤﺎﻤﺘﻫﺍ ﺔﻌﻤﺎﺠﻠﻟ ﻥﺃ ﺕﺩﺼﺭ .1 ﺹﺭـﺤ ﻙـﻟﺫ ﺩﺭﻤﻭ ،ﻊﻤﺘﺠﻤﻟﺍ ﻲﻓ ﺔﻌﻤﺎﺠﻟﺍ ﻁﺒﺭ ﻑﺩﻬﺒ ﺔﻌﻤﺎﺠﻟﺍ لﺒﻗ ﻥﻤ ﺔﻤﺩﻘﻤ ﺕﺍﺭﺎﺸﺘﺴﺍ ﺭﻤﻷﺍ ﺔﻅﻓﺎﺤﻤﻟﺍ ﻲﻓ ﺎﻬﻟ ﺱﻓﺎﻨﻤ ﺩﻭﺠﻭ ﻡﺩﻋﻭ ﺎﻬﺘﻗﺍﺭﻋ ﻥﻋ ﻼﻀﻓ ﺎﻬﺘﻟﺎﺴﺭ ﻡﺎﻤﺘﺇ ﻰﻠﻋ ﺔﻌﻤﺎﺠﻟﺍ .ﺩﺎﻌﺒﻷﺍ ﻩﺫﻫ ﺯﺭﺒﺃ ﻱﺫﻟﺍ ﻥـﻜﺘ ﻡـﻟ ﻕﺎـﻔﺘﻻﺍ ﺔﺒﺴﻨ ﻥﺃ ﻰﻟﺇ ﺓﺭﺎﺸﻹﺍ ﺭﺩﺠﺘﻭ ،ﻉﺍﺩﺒﻹﺍ ﺕﺎﻴﻠﻤﻌﺒ ﻡﻭﻘﺘ ﺔﻌﻤﺎﺠﻟﺍ ﻥﺃ ﺩﻜﺄﺘ .2 ﺯﺭـﺒ ﻱﺫﻟﺍ ﺭﻤﻷﺍ ﺔﻴﻠﺨﺍﺩﻟﺍ ﺕﺎﻴﻠﻤﻌﻟﺍ ﻲﻓ ﺎﻬﻟ ﻁﻁﺨﻤ ﺔﻴﻠﻤﻋ ﺩﻭﺠﻭ ﻰﻟﺇ ﺭﻴﺸﻴ ﻱﺫﻟﺍ ﻯﻭﺘﺴﻤﻟﺎﺒ .ﻥﻴﻴﺴﻴﺭﺩﺘﻟﺍ ﺓﺩﺎﺴﻟﺍ ﻥﻤ ﺔﻴﺩﺭﻓ ﺩﻭﻬﺠﺒ ﺎﻬﻨﺃ ﻥـﻤ ﻡﻏﺭﻟﺍ ﻰﻠﻌﻟﺍ ﻰﻠﻋ ،ﺔﻌﻤﺎﺠﻠﻟ ﻭﻤﻨﻟﺍﻭ ﻡﻠﻌﺘﻟﺍ ﺭﻭﻅﻨﻤ ﻲﻓ ﻱﺭﺸﺒﻟﺍ لﺎﻤﻟﺍ ﺱﺃﺭ ﺯﻭﺭﺒ ﺢﻀﺘﺃ .3 ﺭﺩﺎـﻜﻠﻟ ﺩﻭـﻌﻴ ﺯﻭﺭﺒﻟﺍ ﺩﺭﻤﻭ ،لﺩﻌﻤﻟﺍ ﻰﻟﺇ ﺎﻨﺭﻅﻨ ﺎﻤ ﺍﺫﺇ ﺏﻭﻠﻁﻤﻟﺍ ﻯﻭﺘﺴﻤﻟﺎﺒ ﻥﻜﻴ ﻡﻟ ﻪﻨﺍ ﻥﻤ ﻯﻭﺘﺴﻤ ﻰﻠﻋ ﺔﻓﻭﺭﻌﻤ ﺔﻴﻤﻠﻋ ﺓﺭﻴﺴﻤ ﺕﺍﺫ ﺓﺯﺎﺘﻤﻤ ﺔﺒﺨﻨ ﻰﻠﻋ ﻱﻭﺤﻴ ﻱﺫﻟﺍ ﺔﻌﻤﺎﺠﻠﻟ ﻲﺴﻴﺭﺩﺘﻟﺃ .ﺭﻴﺩﻘﺘ لﻗﺃ ﻲﻓ ﺭﻁﻘﻟﺍ ﺕﺎﻴﻠﻤﻌﻟﺍ ﺭﻭﻅﻨﻤﻟ ﺔﻴﻭﻨﻌﻤ ﻕﻭﺭﻓ ﺩﻭﺠﻭ ﻡﺩﻋﻭ ،ﻲﻨﺌﺎﺒﺯﻟﺍ ﺭﻭﻅﻨﻤﻠﻟ ﺔﻴﻭﻨﻌﻤ ﻕﻭﺭﻓ ﺩﻭﺠﻭ ﻅﺤﻭﻟ .4 ﺔﻠﺼﺤﺘﺴﻤﻟﺍ ﺔﻴﺭﺎﻤﺜﺘﺴﻻﺍ ﺩﺌﺍﻭﻌﻟﺍ ﺩﻭﺠﻭ ﻑﻌﻀ ﻭﺃ ﺩﻭﺠﻭ ﻡﺩﻋ لﻼﺨ ﻥﻤ ﻪﻴﻠﻋ لﺩﻭ ،ﺔﻴﻠﺨﺍﺩﻟﺍ ﻲـﻓ ﻥﻴﺯـﻴﻤﺘﻤﻟﺍ ﺓﺄـﻓﺎﻜﻤﺒ ﺙﻭﺤﺒﻤﻟﺍ ﻥﺍﺩﻴﻤﻟﺍ ﻲﻌﺴ ﻑﻌﻀﻭ ،ﺭﻴﻭﻁﺘﻟﺍﻭ ﺔﺴﺍﺭﺩﻟﺍ لﻼﺨ ﻥﻤ ﺔﻴﻤﻠﻌﻟﺍ ﺔﻁﺸﻨﻷﺍ ﻡﻋﺩﻟ ﺔﻴﻓﺎﻜﻟﺍ ﺔﻴﻟﺎﻤﻟﺍ ﺕﺎﺼﻴﺼﺨﺘﻟﺍ ﻡﻴﺩﻘﺘﻟ ﺎﻬﺘﻟﻭﺎﺤﻤ ﻡﺩﻋﻭ ﺭﻴﻭﻁﺘﻟﺍﻭ ﺔﺴﺍﺭﺩﻟﺍ ﻕﻭﺭﻓ ﺩﻭﺠﻭ ﻅﺤﻠﻴ ﻡﻟ ﻪﻨﺍ ﻥﻋ ﻼﻀﻓﹰ ﺎﻤﻭ ﻱﺭﺍﺩﻹﺍ لﻤﻌﻟﺎﺒ ﺔﻌﻤﺎﺠﻟﺍ ﺓﺭﺍﺩﺇ ﺱﺎﻤﻐﻨﺍ ﻰﻠﻋ لﺩﻴ ﺎﻤ ﻭﻫﻭ ،ﻭﻤﻨﻟﺍﻭ ﻡﻠﻌﺘﻟﺍ ﺭﻭﻅﻨﻤﻟ ﺔﻴﻭﻨﻌﻤ

،ﺎﻫﺭﺸﻨﻭ ﺙﻭﺤﺒﻟﺍ ﺯﺎﺠﻨﻹ ﺔﻨﻜﻤﻤﻟﺍ ﺕﻼﻴﻬﺴﺘﻟﺍ ﺎﻬﻤﻴﺩﻘﺘﻭ

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((ﺔﻟﺎﺣﺔﻟﺎﺣ ﺔﺳﺍﺭﺩﺔﺳﺍﺭﺩ)) ﻥﺯﺍﻮﺘﳌﺍﻥﺯﺍﻮﺘﳌﺍ ﺀﺍﺩﻷﺍﺀﺍﺩﻷﺍ ﺔﻗﺎﻄﺑﺔﻗﺎﻄﺑ ﻡﺍﺪﺨﺘﺳﺎﺑﻡﺍﺪﺨﺘﺳﺎﺑ ﻪﻤﻴﻴﻘﺗﻭﻪﻤﻴﻴﻘﺗﻭ ﻞﺻﻮﳌﺍﻞﺻﻮﳌﺍ ﺔﻌﻣﺎﺟﺔﻌﻣﺎﺟ ﺀﺍﺩﺃﺀﺍﺩﺃ ﺱﺎﻴﻗﺱﺎﻴﻗ

ﻞﺻﻮﳌﺍ ﻞﺻﻮﳌﺍ ﺔﻌﻣﺎﺟ ﺔﻌﻣﺎﺟ ﺀﺍﺩﺃ ﺀﺍﺩﺃ ﺱﺎﻴﻗ ﺱﺎﻴﻗ

ﺭـﻴﻏ ﺎـﻬﻨﺃ ﻻﺇ ﺹﻴﺨﺸﺘﻟﺍﻭ ﻑﺼﻭﻟﺍ لﻼﺨ ﻥﻤ ﺍﹰﺩﻭﺠﻭ ﺩﺎﻌﺒﻸﻟ ﻥﺃ ﻩﺫﻫ ﺭﻅﻨﻟﺍ ﺔﻬﺠﻭ ﺯﺯﻌﻴ

.ﻥﺍﺩﻴﻤﻟﺍ ﻲﻓ ﺓﺭﺜﺅﻤ

ﻲـﻓ ﺎﻬﺼﻼﺨﺘﺴﺍ ﻯﺭﺠ ﻲﺘﻟﺍ ﺕﺎﻴﺼﻭﺘﻟﺍ ﻥﻤ ﺔﻋﻭﻤﺠﻤ ﻰﻟﺇ ﺔﺴﺍﺭﺩﻟﺍ ﺕﺼﻠﺨ ﺎﻤﺎﺘﺨﻭ

. ﺎﻬﻴﻟﺇ ﻥ ﻴ ﺜﺤﺎﺒﻟﺍ لﺼﻭﺘ ﻡﺘ ﻲﺘﻟﺍ ﺞﺌﺎﺘﻨﻟﺍ ﺀﻭﻀ

Abstract Received the Balanced Scorecard attention of many researchers, perhaps most notably (Kaplan and Norton, 2004), as they tried to recruit this card to measure the strategic performance of organizations through the perspectives of the four, as I returned this card from a doorway important to measure and evaluate the performance of organizations, will be for their integrated perspective of performance, which contributes to the knowledge of organizations of different activities of the strengths and strengthened, and the shortcomings and correct them. Here emerged the importance of adopting the card in the business organizations in general and education in particular, measurement and evaluation of performance through the card in the field of higher education adding to the benefits of additional benefits the former, perhaps including the achievement of the continuing evolution of methods, tools and means used by universities to achieve their goals, and the development of these objectives to meet the evolving needs of society and the imperatives of growth and development, renewable energy. So came the current study, the possibility of adopting a target this card and adapted to measure and evaluate the performance of the University of Mosul, as the field of the current study. The possibility of adapting this card to assess the performance of the university. The present study aimed, through a series of assumptions that were built based on the answers to the questions raised in the problem of the study to recognize the reality of the quality of educational services and consulting as well as evaluating a manner that reflects the effectiveness of the University's performance to its customers, and to identify the investment in research and development as reflects the effective functioning of the operations of the University of the Interior, as well as monitoring capacity of the University in the development of human capital. Organizational and cognitive development, through the study of differences moral between the quality of educational services and advice offered by the university, and test the differences significant investment in research and development and

 

161

(( 119999 115599 ))20112011ﺭﺎﻳﺍﺭﺎﻳﺍ ﻊﺑﺎﺴﻟﺍﻊﺑﺎﺴﻟﺍ ــﻠﻠ((2288))ﺩﺪﻌﻟﺍﺩﺪﻌﻟﺍ ﺔﻳﺩﺎﺼﺘﻗﻻﺍﺔﻳﺩﺎﺼﺘﻗﻻﺍ ﻡﻮﻠﻌﻟﺍﻡﻮﻠﻌﻟﺍ ﺔﻠﳎﺔﻠﳎ

ﷲﺍﺪﺒﻋﷲﺍﺪﺒﻋ ﻥﻮﺴﻴﻣﻥﻮﺴﻴﻣ ﺪﲪﺍﺪﲪﺍ ﺀﻼﻋﺀﻼﻋ

ﺪﲪﺍ ﺪﲪﺍ ﺀﻼﻋ ﺀﻼﻋ ﺩ ﺩ ﻡ ﻡ innovation, and test the moral of no n-moral

innovation, and test the moral of non-moral development of human capital, and organizational and knowledge. The study population consisted of graduate students research stage at the University of Mosul, deans and department heads of the colleges, have been distributed (222) form questionnaire prepared for this purpose

has been retrieved (181) identifying valid, the study finds multiple results, including:

1. Monitor that the attention of the university to expel the most

notable quality of the concrete, as well as a consulting provided by the university. The university is because it was keen to complete the mission as well as the originality and the absence of a competitor in the province which highlighted these dimensions.

2. Emphasized that the university conducting innovation. It should

be noted that the percentage of agreement was not a level that suggests a planned operation in the internal processes, which emerged as the efforts of

individual faculty gentlemen.

3. Turned out the emergence of human capital in the Learning and

growth perspective of the University, although he was not the required

level, as we look at the average, due prominence because the teaching staff of the University, which contains the elite of the march of science is defined at the country level at least.

4. Observed significant differences of perspective Ozubaini, and the

absence of significant differences between the perspective of internal processes and showed it through a non-existent or weak presence of investment returns derived from their study and development. The weakness of seeking the field under examination to reward excellence in the study, development, and made no attempt to provide customizations adequate financial support for scientific activities. The present possible facilities for carrying out research and dissemination, as well as he did not notice a significant difference to the perspective of learning and growth, which indicates the immersion university administration, the administrative

work and strengthen this point of view that the dimensions of existence through the description and diagnosis, but they are not influential in the field.

Finally the study concluded that a set of recommendations that have been drawn in the light of the results reached by the researchers.

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((ﺔﻟﺎﺣﺔﻟﺎﺣ ﺔﺳﺍﺭﺩﺔﺳﺍﺭﺩ)) ﻥﺯﺍﻮﺘﳌﺍﻥﺯﺍﻮﺘﳌﺍ ﺀﺍﺩﻷﺍﺀﺍﺩﻷﺍ ﺔﻗﺎﻄﺑﺔﻗﺎﻄﺑ ﻡﺍﺪﺨﺘﺳﺎﺑﻡﺍﺪﺨﺘﺳﺎﺑ ﻪﻤﻴﻴﻘﺗﻭﻪﻤﻴﻴﻘﺗﻭ ﻞﺻﻮﳌﺍﻞﺻﻮﳌﺍ ﺔﻌﻣﺎﺟﺔﻌﻣﺎﺟ ﺀﺍﺩﺃﺀﺍﺩﺃ ﺱﺎﻴﻗﺱﺎﻴﻗ

ﻞﺻﻮﳌﺍ ﻞﺻﻮﳌﺍ ﺔﻌﻣﺎﺟ ﺔﻌﻣﺎﺟ ﺀﺍﺩﺃ ﺀﺍﺩﺃ ﺱﺎﻴﻗ ﺱﺎﻴﻗ

ﺔﺳﺍﺭﺪﻟﺍ ﺔﻴﺠﻬﻨﻣ/ﻝﻭﻷﺍ ﺭﻮﶈﺍ ﺔﻣﺪﻘﻣ

ﺔـﻴﻘﻴﺒﻁﺘﻟﺍ ﻪﺘﺎﺴﺭﺎﻤﻤ لﻜﺒ ﻲﻨﺎﺴﻨﻹﺍ ﺭﻜﻔﻟﺍ ﻲﻓ ﻥﻴﺜﺤﺎﺒﻟﺍ ﻥﻤ ﺩﻴﺩﻌﻟﺍ ﻥﺯﺍﻭﺘﻟﺍ ﺔﻔﺴﻠﻓ ﺕﻠﻐﺸ ﺩﻘﻟ ﻲﻨﺒﺘﻟ ﺢﻀﺍﻭﻟﺍ ﻑﻌﻀﻟﺍ ﻪﺘﺎﻴﺍﺩﺒ ﺭﺸﺅﺘ ﻱﺫﻟﺍ ﻱﺭﺍﺩﻹﺍ ﺭﻜﻔﻟﺍ ﻰﻠﻋ ﻪﺘﺍﺫ لﺎﺤﻟﺍ ﻕﺒﻁﻨﺍﻭ ،ﺔﻴﻋﺎﻤﺘﺠﻻﺍ ﻭﺃ ﻥﺃ ﻻﺇ ،ﻁـﻘﻓ ﻪﺘﺍﺭـﺸﺅﻤ ﺱﺎـﻴﻘﺒ ﻥﻴﻤﺘﻬﻤﻟﺍ ﻊﻓﺩ ﺎﻤ ﻭﻫﻭ ﻲﻟﺎﻤﻟﺍ ﺀﺍﺩﻷﺍ ﻰﻠﻋ ﺀﺎﻔﺘﻜﻻﺍﻭ ﺔﻔﺴﻠﻔﻟﺍ ﻩﺫﻫ ﻲـﻓ ﻥﻴﺎﺒﺘﺘ ﻲﺘﻟﺍ ﺕﺎﻤﻅﻨﻤﻟﺍ ﻡﻅﻌﻤﻟ ﺎﻓﺩﻫﹰ لﺜﻤﻴ ﻻ ﺩﻗ ﺔﺠﻴﺘﻨ ﻪﻔﺼﻭﺒ ﺀﺍﺩﻷﺍ ﻥﻤ ﻉﻭﻨﻟﺍ ﺍﺫﻫ ﻊﻤ لﻤﺎﻌﺘﻟﺍ ﺎﻬﻓﺩﻫﺃ ﺎﻤ ﺭﺎﻁﺇ ﻲﻓ ،ﺎﻬﻟ ﻲﻘﻴﻘﺤﻟﺍ ﺕﻗﻭﻟﺍ ﻲﻓ ﺢﻴﺤﺼﺘﻟﺍ ﺔﺼﺭﻓ ﺩﻘﻔﻴ ﺩﻗ ﺎﻤﻤ ﻊﻴﺭﺴﻭ ﻕﻴﻗﺩ ﻭﺤﻨ ﻰﻠﻋ ﻑﻌﻀﻟﺍ ﻲـﻓ ﺓﺩﻭﺠﻟﺍ ﻰﻠﻋ ﺔﺒﺎﻗﺭﻟﺍ) ﻭﺃ ﺔﻴﻠﻴﻐﺸﺘﻟﺍ ﺔﻴﻟﺎﻤﻟﺍ ﺔﺒﺎﻗﺭﻟﺍ ﻥﻴﺒ ﻁﺒﺭﻠﻟ ﺔﺴﺎﻤ ﺕﻨﺎﻜ ﺔﺠﺎﺤﻟﺍ ﻥﺃ ﻭﺩﺒﻴ ﻕﺒﺴ ﻯﺩـﻤﻟﺍ ﻲﻓ ﺔﻴﺠﻴﺘﺍﺭﺘﺴﻹﺍ ﺔﻴﺅﺭﻟﺍ ﻊﻤ ﺭﻴﺼﻘﻟﺍ ﻯﺩﻤﻟﺍ ﻰﻠﻋ (ﻲﻟﺎﻤﻟﺍ ﺭﻭﻅﻨﻤﻟﺎﺒ ﻡﺎﻤﺘﻫﻻﺍ ﻑﻌﻀ ﺔﻟﺎﺤ ﺔـﻔﻠﺘﺨﻤ ﺭﻴﻅﺎـﻨﻤﺒ ﺔﻤﻅﻨﻤﻟﺍ ﺀﺍﺩﻷ ﺎﹰﺴﺎﻴﻘﻤ ﺔﻴﺅﺭﻟلﻌﺠﻴ ﺎﻤﺒ ﺎﻤﻬﻨﻴﺒ ﺔﻤﺀﺍﻭﻤﻟﺍ ﻥﻤ ﻉﻭﻨ ﻕﻠﺨﻟ لﻴﻭﻁﻟﺍ ﺩﺭﺎـﻓﺭﺎﻫ ﺔﻌﻤﺎﺠ ﺔﻠﺠﻤ ﻲﻓ ﺭﺩﺼ لﺎﻘﻤ ﻲﻓ (Kaplan and Norton,1992,13) ﻡﺩﻗ لﻌﻔﻟﺎﺒﻭ ﺀﺍﺩﻷﺍ ﻥـﻤ ﻉﻭـﻨﻟﺍ ﺍﺫﻫ لﻌﺠ ﺎﻤﻤ ﺔﻤﻅﻨﻤﻟﺍ ﺀﺍﺩﺃ ﺱﺎﻴﻘﻟ ﺓﺩﻋ ﺕﺍﺭﺸﺅﻤ ﻊﻀﻴﻟ لﻭﻷﺍ ﺩﺩﻌﻟﺍ لﺎﻤﻋﻸﻟ ﻥﻋ ﺭﻅﻨﻟﺍ ﻑﺭﺼﺒ ﺕﺎﻤﻅﻨﻤﻟﺍ ﻲﻓ ﻪﺘﻨﺎﻜﻤ ﺝﺫﻭﻤﻨﻟﺍ ﺍﺫﻫ ﺩﺠﻭ ﺎﻤ ﻥﺎﻋﺭﺴﻭ ﺔﻴﺠﻴﺘﺍﺭﺘﺴﻹﺍ ﺔﻔﺼﻟﺍ ﺫﺨﺄﻴ ﻱﺫـﻟﺍ ﺭﻤﻷﺍ ،ﺱﺎﻴﻘﻟﺍ ﻲﻓ ﺔﻤﺩﺨﺘﺴﻤﻟﺍ ﺝﺫﺎﻤﻨﻟﺍ ﻲﻓ ﺔﺼﺨﺸﻤ ﺕﻨﺎﻜ ﻲﺘﻟﺍ ﺭﻭﺼﻘﻟﺍ ﺔﻟﺎﺤ ﺏﺒﺴﺒ ﺎﻬﻁﺎﺸﻨ ﻥﺍﻭ ﺔﺼﺎﺨﺒ لﻭﺩﻠﻟ ﺔﻴﻤﻨﺘﻟﺍﻭ ﺭﻴﻭﻁﺘﻟﺍ ﺔﻴﻠﻤﻌﻟ ﺔﻴﻋﺍﺭﻟﺍ ﺎﻬﻔﺼﻭﺒ ﺔﻴﻤﻴﻠﻌﺘﻟﺍ ﺕﺎﻤﻅﻨﻤﻟﺍ ﻲﻓ ﻪﻟﻭﺎﻨﺘ ﻡﻋﺩﻴ . ﺎﻬﺴﺎﻴﻗ ﻲﻓ ﻪﺘﻴﻤﻫﺄﺒ ﻙﺸﻟﺍ ﻉﺩﻴ ﻡﻟ ﻭﺤﻨ ﻰﻠﻋ ﻕﻔﺘﺘ ﺝﺫﻭﻤﻨﻟﺍ ﺍﺫﻫ ﻥﻴﻤﺎﻀﻤ

ﻥﻁﺍﻭـﻤ ﺹﻴﺨﺸﺘ ﻰﻠﻋ ﺔﺼﺭﻔﻟﺍ ﺕﺎﻤﻅﻨﻤﻟﺍ ﺓﺭﺍﺩﺇ ﺩﻘﻔﺘ ﺞﺌﺎﺘﻨ ﻡﺎﻤﺃ ﺓﺭﺍﺩﻹﺍ ﻊﻀﻭ ﻥﻋ ﻼﻀﻓﹰ

ﺎﻬﺘﻠﺌﺳﺃﻭ ﺔﺳﺍﺭﺪﻟﺍ ﺔﻠﻜﺸﻣ: ﻻﻭﺃ

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ﺔـﻌﻤﺎﺠ ﻲﻓ ﻥﺯﺍﻭﺘﻤﻟﺍ ﺀﺍﺩﻷﺍ ﺔﻗﺎﻁﺒ ﺩﺎﻌﺒﺃ ﺱﺎﻴﻗ ﻪﻨﺎﻜﻤﺇ ﻰﻟﺇ ﺔﻴﻋﻼﻁﺘﺴﻻﺍ ﺔﺴﺍﺭﺩﻟﺍ ﺕﺭﺎﺸﺃ ﻲـﻓ ﻡﺩﺨﺘﺴـﻤﻟﺍ ﺱﺎﻴﻘﻟﺍ لﺨﺩﻤ ﻲﻓ ﻑﻌﻀﻭ ﺔﻬﺠ ﻥﻤ ﺎﻫﺩﺎﻌﺒﺃ ﺭﻓﺍﻭﺘﺒ ﻡﺎﻤﺘﻫﻻﺍ لﻼﺨ ﻥﻤ لﺼﻭﻤﻟﺍ ﺔـﺒﺎﺠﺇ ﺭﻴﻓﻭﺘ ﺎﻬﻨﺄﺸ ﻥﻤ ﺔﻠﺌﺴﺃ ﺔﻠﻤﺠ ﺓﺭﺎﺜﺇ ﻲﻐﺒﻨﻴ ﺍﺫﻟ ،ﻯﺭﺨﺃ ﺔﻬﺠ ﻥﻤ ﻪﻤﻴﻴﻘﺘﻭ ﺔﻌﻤﺎﺠﻟﺍ ﺀﺍﺩﺃ ﺱﺎﻴﻗ : ﻲﺘﻵﺍ ﻩﺩﺎﻓ ﺎﻤﻭ ﺭﻭﻜﺫﻤﻟﺍ ﺝﺫﻭﻤﻨﻷﺍ ﻥﻤﻀ ﻪﻤﻴﻴﻘﺘﻭ ﺀﺍﺩﻷﺍ ﺞﺌﺎﺘﻨ ﻥﻋ ﺎﻘﺤﻻﹰ

ﻥﻴﻟﻭﺅﺴـﻤﻟﺍ ﻥﻤ ﺽﻌﺒ ﻊﻤ ﺔﻠﺒﺎﻘﻤ ﺀﺍﺭﺠﺈﺒ ﻥﻴﺜﺤﺎﺒﻟﺍ ﻡﺎﻴﻗ ﻥﻋ ﻼﻀﻓ، 2010/3/5 ﺦﻴﺭﺎﺘﺒ ﺔﻴﻋﻼﻁﺘﺴﻻﺍ ﺔﺴﺍﺭﺩﻟﺍ ﺕﻴﺭﺠﺃ (*) ﺔـﺴﺍﺭﺩﻠﻟ ﺔﻴﺭﻭﺭﻀـﻟﺍ ﺭﻤﺍﻭﻷﺍﻭ ﻕﺌﺎﺜﻭﻟﺍ ﻰﻠﻋ ﻉﻼﻁﻹﺍﻭ ﺔﻌﻤﺎﺠﻟﺍ ﻲﻓ ﺔﻴﻤﻠﻌﻟﺍ ﻡﺎﺴﻗﻷﺍ ﺽﻌﺒ ﺀﺎﺴﺅﺭﻭ ﺔﻴﺭﺍﺩﻹﺍ ﺕﺍﺩﺤﻭﻟﺍ ﻥﻋ ﻊﻤﺘﺠﻤﻠﻟ ﺔﻤﺩﻘﻤﻟﺍ ﺕﺍﺭﺎﺸﺘﺴﻻﺍ لﺎﺠﻤ ﻲﻓ ﺎﺼﻭﹰ ﺼ ﺨ ﺔﻴﻟﺎﺤﻟﺍ

 

163

(( 119999 115599 ))20112011ﺭﺎﻳﺍﺭﺎﻳﺍ ﻊﺑﺎﺴﻟﺍﻊﺑﺎﺴﻟﺍ ــﻠﻠ((2288))ﺩﺪﻌﻟﺍﺩﺪﻌﻟﺍ ﺔﻳﺩﺎﺼﺘﻗﻻﺍﺔﻳﺩﺎﺼﺘﻗﻻﺍ ﻡﻮﻠﻌﻟﺍﻡﻮﻠﻌﻟﺍ ﺔﻠﳎﺔﻠﳎ

ﷲﺍﺪﺒﻋﷲﺍﺪﺒﻋ ﻥﻮﺴﻴﻣﻥﻮﺴﻴﻣ ﺪﲪﺍﺪﲪﺍ ﺀﻼﻋﺀﻼﻋ

ﺪﲪﺍ ﺪﲪﺍ ﺀﻼﻋ ﺀﻼﻋ ﺩ ﺩ ﻡ ﻡ : لﻼﺨ ﻥﻤ ﺎﻬﻤﻴﻴﻘﺘﻭ

:لﻼﺨ ﻥﻤ ﺎﻬﻤﻴﻴﻘﺘﻭ ﺎﻬﻨﺌﺎﺒﺯ ﺎﻀﺭ ﺱﺎﻴﻗ ﻰﻠﻋ ﺔﻌﻤﺎﺠﻟﺍ لﻤﻌﺘ لﻫ .1 ؟ ﻥﻴﺩﻴﻔﺘﺴﻤﻟﺍ ﺭﻅﻨ ﺔﻬﺠﻭ ﻕﻓﻭ ﻰﻠﻋ ﻰﻠﻋ- ﺔﻴﻤﻴﻠﻌﺘﻟﺍ ﺔﻤﺩﺨﻟﺍ ﺕﻤﺩﹸﻗ لﻫ -أ ؟ﺎﻬﻴﺒﻟﺎﻁ ﺕﺎﺠﺎﻴﺘﺤﺍ ﺔﻤﺩﻘﻤﻟﺍ ﺕﺍﺭﺎﺸﺘﺴﻻﺍ ﺕﻓﻭﺃ لﻫ -ب :لﻼﺨ ﻥﻤ ﻪﻤﻴﻴﻘﺘﻭ ﺔﻴﻠﺨﺍﺩﻟﺍ ﺎﻬﺘﺎﻴﻠﻤﻋ ﺱﺎﻴﻗ ﻰﻠﻋ ﺔﻌﻤﺎﺠﻟﺍ لﻤﻌﺘ لﻫ .2 ؟ﺭﻴﻭﻁﺘﻟﺍﻭ ﺙﺤﺒﻟﺍ ﻲﻓ ﺭﺎﻤﺜﺘﺴﻻﺍ -أ ؟ ﺔﻌﻤﺎﺠﻠﻟ ﻲﻋﺍﺩﺒﺇ ﻁﺎﺸﻨ ﻡﻴﺩﻘﺘ -ب : لﻼﺨ ﻥﻤ ﻪﻤﻴﻴﻘﺘﻭ ﻭﻤﻨﻟﺍﻭ ﻡﻠﻌﺘﻟﺍ ﺱﺎﻴﻗ ﻰﻠﻋ ﺔﻌﻤﺎﺠﻟﺍ لﻤﻌﺘ لﻫ . 3 ؟ ﻱﺭﺸﺒﻟﺍ ﺎﻬﻟﺎﻤ ﺱﺃﺭ ﺭﻴﻭﻁﺘ ﻰﻠﻋ ﺔﻌﻤﺎﺠﻟﺍ ﻪﺘﻠﻤﻋ ﺎﻤ _ ﺃ ؟ ﻲﻤﻴﻅﻨﺘﻟﺍ ﺎﻬﻟﺎﻤ ﺱﺃﺭ ﺭﻴﻭﻁﺘ ﻰﻠﻋ ﺔﻌﻤﺎ ﺠﻟﺍ ﻪﺘﻠﻤﻋ ﺎﻤ _ ﺏ ؟ﻲﻓﺭﻌﻤﻟﺍ ﺎﻬﻟﺎﻤ ﺱﺃﺭ ﺭﻴﻭﻁﺘ ﻰﻠﻋ ﺔﻌﻤﺎﺠﻟﺍ ﻪﺘﻠﻤﻋ ﺎﻤ _

ﺔﺳﺍﺭﺪﻟﺍ ﺔﻴﻤﻫﺃ: ﺎﻴﻧﺎﺛ ً

: ﻲﺘﻷﺍ ﻰﻟﺇ ﻕﺭﻁﺘﻟﺍ لﻼﺨ ﻥﻤ ﺔﺴﺍﺭﺩﻟﺍ ﺔﻴﻤﻫﺃ ﺡﺎﻀﻴﺇ ﻥﻜﻤﻴ ﺍﺭﺎـﻁﺇ ﺭﻓﻭـﺘ ﺎﻬﻔـﺼﻭﺒ ،ﺔﺴﺍﺭﺩﻠﻟ ﻱﺭﻅﻨﻟﺍ ﺭﺎﻁﻹﺍ لﻼﺨ ﻥﻤ ﺢﻀﺘﺘ ﻥﺃ ﻥﻜﻤﻴ :ﺔﻴﺭﻅﻨﻟﺍ ﺔﻴﻤﻫﻷﺍ ﺩـﻴﺩﺤﺘﻭ ﺔـﻬﺠ ﻥﻤ ﻱﺭﻅﻨﻟﺍ ﺎﻫﺭﺎﻁﺇ ﺯﻴﺯﻌﺘ ﻲﻓ ﻡﻬﺴﻴ ﺎﻤﺒﺭ ﻭﺤﻨ ﻰﻠﻋ ﺔﻘﺤﻼﻟﺍ ﺕﺎﺴﺍﺭﺩﻠﻟ ﺎﻴﻌﺠﺭﻤﹰ . ﻯﺭﺨﺃ ﺔﻬﺠ ﻥﻤ ﺎﻬﺘﻴﺠﻬﻨﻤ ﺀﺍﺩﺃ ﻊـﻗﺍﻭ ﻥـﻋ ﺕﺭﻴﺜﺃ ﻲﺘﻟﺍ ،ﺔﻠﺌﺴﻷﺍ ﻡﻅﻌﻤ ﻥﻋ ﺔﺒﺎﺠﻹﺍ ﻲﻓ ﺢﻀﺘﺘ ﻥﺃ ﻥﻜﻤﻴ :ﺔﻴﻨﺍﺩﻴﻤﻟﺍ ﺔﻴﻤﻫﻷﺍ ﻲـﻓ ﺎﹰﻔﻌـﻀ ﻙﺎﻨﻫ ﻥﺍﻭ ﺔﺼﺎﺨﺒ ﻥﺯﺍﻭﺘﻤﻟﺍ ﺀﺍﺩﻷﺍ ﺔﻗﺎﻁﺒ ﺝﺫﻭﻤﻨﺃ ﻕﻓﻭ ﻰﻠﻋ ﻪﻤﻴﻴﻘﺘ ﻡﺜ ﻥﻤﻭ ﺔﻌﻤﺎﺠﻟﺍ ﺕﺍﺭﺍﺩﺇ ﻰـﻠﻋ ﻥﻴﻤﺌﺎـﻘﻟﺍ ﺩﻴﻔﻴ ﺩﻗ ﺎﻤﻤ ،ﺔﺴﺍﺭﺩﻟﺍ ﺔﻠﻜﺸﻤ ﻲﻓ ﻪﻴﻟﺇ ﺓﺭﺎﺸﻹﺍ ﺕﻤﺘ ﺎﻤﻜ ﻡﺩﺨﺘﺴﻤﻟﺍ لﺨﺩﻤﻟﺍ ﻲـﻓ ﻡﻬﺴـﻴ ﺩـﻗ ﺎﻤﺒ ﻪﻤﻴﻴﻘﺘﻭ ﺀﺍﺩﻷﺍ ﺔﻗﺎﻁﺒ ﺭﻴﻴﺎﻌﻤ ﻥﻋ ﺎﻬﺌﺍﺩﺃ ﻑﺍﺭﺤﻨﺍ ﻯﻭﺘﺴﻤ ﺩﻴﺩﺤﺘ ﻲﻓ ﺔﻌﻤﺎﺠﻟﺍ . ﺔﻌﻤﺎﺠﻟﺍ ﺀﺍﺩﺃ ﻥﻤ ﺭﻭﻁﻴ ﻭﺤﻨ ﻰﻠﻋ ﻑﺍﺭﺤﻨﻻﺍ ﻙﻟﺫ ﻯﻭﺘﺴﻤ ﺹﻴﻠﻘﺘ ﺔﺴﺍﺭﺩﻟﺍ ﻑﺍﺩﻫﺃ : ﺎﺜﻟﺎﺜﹰ : ﺔﻴﺘﻵﺍ ﻑﺍﺩﻫﻷﺍ ﻕﻴﻘﺤﺘ ﻰﻠﻋ ﺔﺴﺍﺭ ﺩﻟﺍ لﻤﻌﺘ ﺕﺍﺭﺎﺸﺘﺴﻻﺍﻭ ﺔﻴﻤﻴﻠﻌﺘﻟﺍ ﺔﻤﺩﺨﻟﺍ ﺓﺩﻭﺠ ﻊﻗﺍﻭ ﻰﻠﻋ ﻑﺭﻌﺘﻟﺍ .1 ﺱﻜﻌﻴ ﻱﺫﻟﺍ ﺀﺍﺩﺃ ﺔـﻴﻠﻋﺎﻓ ﺱـﻜﻌﻴ ﻱﺫـﻟﺍ ﻭـﺤﻨﻟﺍ ﻰﻠﻋ ﺭﻴﻭﻁﺘﻟﺍﻭ ﺙﺤﺒﻟﺎﺒ ﻲﻓ ﺭﺎﻤﺜﺘﺴﻻﺍ ﻰﻠﻋ ﻑﺭﻌﺘﻟﺍ .2 . ﻴﻠﺨﺍﺩﻟﺍ ﺔﻌﻤﺎﺠﻟﺍ ﺕﺎﻴﻠﻤﻋ

ﻭـﺤﻨﻟﺍ ﻰﻠﻋ ﺎﻤﻬﻤﻴﻴﻘﺘ ﻥﻋ ﻼﻀﻓﹰ

. ﺎﻬﻨﺌﺎﺒﺯ ﻩﺎﺠﺘ ﺔﻌﻤﺎﺠﻟﺍ ﺀﺍﺩﺃ ﺔﻴﻠﻋﺎﻓ ﻭ ﺓﺀﺎﻔﻜ

 

164

((ﺔﻟﺎﺣﺔﻟﺎﺣ ﺔﺳﺍﺭﺩﺔﺳﺍﺭﺩ)) ﻥﺯﺍﻮﺘﳌﺍﻥﺯﺍﻮﺘﳌﺍ ﺀﺍﺩﻷﺍﺀﺍﺩﻷﺍ ﺔﻗﺎﻄﺑﺔﻗﺎﻄﺑ ﻡﺍﺪﺨﺘﺳﺎﺑﻡﺍﺪﺨﺘﺳﺎﺑ ﻪﻤﻴﻴﻘﺗﻭﻪﻤﻴﻴﻘﺗﻭ ﻞﺻﻮﳌﺍﻞﺻﻮﳌﺍ ﺔﻌﻣﺎﺟﺔﻌﻣﺎﺟ ﺀﺍﺩﺃﺀﺍﺩﺃ ﺱﺎﻴﻗﺱﺎﻴﻗ

ﻞﺻﻮﳌﺍ ﻞﺻﻮﳌﺍ ﺔﻌﻣﺎﺟ ﺔﻌﻣﺎﺟ ﺀﺍﺩﺃ ﺀﺍﺩﺃ ﺱﺎﻴﻗ ﺱﺎﻴﻗ

. ﻲﻓﺭﻌﻤﻟﺍﻭ ﻲﻤﻴﻅﻨﺘﻟﺍ ،ﻱﺭﺸﺒﻟﺍ ﺎﻬﻟﺎﻤ ﺱﺃﺭ

ﺩﺼﺭ . 3

ﻥﻤ لﻜ ﺭﻴﻭﻁﺘ ﻲﻓ ﺔﻌﻤﺎﺠﻟﺍ ﺓﺭﺩﻗ

ﺔﺳﺍﺭﺪﻟﺍ ﺕﺎﻴﺿﺮﻓ: ﺎﻌﺑﺍﺭ ً

ﻰـﻠﻋ ﺎﻬﺘﺎﻴﻀﺭﻓ ﻥﻋ ﺭﻴﺒﻌﺘﻟﺍ ﻥﻜﻤﻴ ،ﺔﺴﺍﺭﺩﻟﺍ ﺔﻠﻜﺸﻤ ﻲﻓ ﺓﺩﺭﺍﻭﻟﺍ ﺔﻠﺌﺴﻸﻟ ﺕﺎﺒﺎﺠﺇ ﺭﻴﻓﻭﺘ ﺽﺭﻐﻟ : ﻲﺘﻵﺍ ﻭﺤﻨﻟﺍ ﻲـﺘﻟﺍ ﺕﺍﺭﺎﺸﺘﺴﻻﺍﻭ ﺔﻴﻤﻴﻠﻌﺘﻟﺍ ﺔﻤﺩﺨﻟﺍ ﺓﺩﻭﺠ ﻥﻴﺒ ﺔﻴﻭﻨﻌﻤ ﺔﻴﺌﺎﺼﺤﺇ ﺔﻟﻻﺩ ﺕﺍﺫ ﻕﻭﺭﻓ ﻙﺎﻨﻫ .1 . ﺔﻌﻤﺎﺠﻟﺍ ﺎﻬﻤﺩﻘﺘ . ﻉﺍﺩﺒﻹﺍﻭ ﺭﻴﻭﻁﺘﻟﺍﻭ ﺙﺤﺒﻟﺍ ﻲﻓ ﺭﺎﻤﺜﺘﺴﻻﺍ ﻥﻴﺒ ﺔﻴﻭﻨﻌﻤ ﺔﻴﺌﺎﺼﺤﺇ ﺔﻟﻻﺩ ﺕﺍﺫ ﻕﻭﺭﻓ ﻙﺎﻨﻫ . 2 ﻲـﻤﻴﻅﻨﺘﻟﺍﻭ ، ﻱﺭﺸﺒﻟﺍ لﺎﻤﻟﺍ ﺱﺃﺭ ﺭﻴﻭﻁﺘ ﻥﻴﺒ ﺔﻴﻭﻨﻌﻤ ﺔﻴﺌﺎﺼﺤﺇ ﺔﻟﻻﺩ ﺕﺍﺫ ﻕﻭﺭﻓ ﻙﺎﻨﻫ .3

. ﻲﻓﺭﻌﻤﻟﺍﻭ

ﺔﺳﺍﺭﺪﻟﺍ ﺞﻬﻨﻣ: ﺎﻌﺑﺍﺭ ً

ﻲـﻓ ﻪﺘﻤﺀﻼﻤﺒ ﻡﻫﺩﺎﻘﺘﻋﻻ ،ﻡﻬﺜﺤﺒ ﺯﺎﺠﻨﺍ ﻲﻓ ﻲﻠﻴﻠﺤﺘﻟﺍ ﻲﻔﺼﻭﻟﺍ ﺞﻬﻨﻤﻟﺍ ﻰﻠﻋ ﻥﺎﺜﺤﺎﺒﻟﺍ ﺩﻤﺘﻋﺍ ﻡـﺘ ﻲﺘﻟﺍ ،ﺕﺎﻨﺎﻴﺒﻟﺍ ﻥﻤ ﻡﻬﺘﺎﻤﺯﻠﺘﺴﻤ لﻴﺼﺤﺘ ﻲﻓ ﺞﻬﻨﻤﻟﺍ ﺍﺫﻫ ﺕﺎﻨﺎﻘﺘ ﻰﻠﻋ ﺍﺩﻤﺘﻋﺍ ﺎﻤﻜ ،ﻪﻓﺍﺩﻫﺃ ﻍﻭﻠﺒ ﺩﺎـﻤﺘﻋﻻﺍ ﻡﺘـﻓ ،ﻲﺌﺎﺼﺤﻹﺍ لﻴﻠﺤﺘﻟﺍ ﺕﺍﻭﺩﺃ ﺹﺨﻴ ﺎﻤﻴﻓ ﺎﻤﺃ ،ﻪﻨﺎﺒﺘﺴﺍ ﺓﺭﺎﻤﺘﺴﺍ ﻥﻤ ﺓﺩﺎﻓﻹﺎﺒ ﺎﻬﻠﻴﺼﺤﺘ ﺏﺴـﻨﻟﺍ ،ﺕﺍﺭﺍﺭـﻜﺘﻟﺍ) ﺏﺎﺴـﺤﻟ (SPSS ver 15) ﺯﻫﺎﺠﻟﺍ ﺞﻤﺎﻨﺭﺒﻟﺍ ﻲﻓ ﺓﺭﺴﻴﻤﻟﺍ ﺕﺎﻨﺎﻘﺘﻟﺍ ﻰﻠﻋ ﻲـﻓ ﺓﺩﺌﺎﻔﻟﺍ ﺕﻘﻘﺤ ﺩﻗﻭ (ﺔﻨﺭﺎﻘﻤﻟﺍ ﺕﺍﺭﺎﺒﺘﺨﻻﺍﻭ،ﺔﻴﺭﺎﻴﻌﻤﻟﺍ ﺕﺎﻓﺍﺭﺤﻨﻻﺍ ،ﺔﻴﺒﺎﺴﺤﻟﺍ ﻁﺎﺴﻭﻷﺍ ،ﺔﻴﻭﺌﻤﻟﺍ . ﻲﻨﺍﺩﻴﻤﻟﺍ ﻡﻬﺜﺤﺒ ﺯﺎﺠﻨﺇ

ﺔﺳﺍﺭﺪﻟﺍ ﻊﻤﺘﳎ : ﺎﺴﻣﺎﺧ ً

ﺔـﻴﻟﺎﺤﻟﺍ ﺕﺎـﻴﻠﻜﻟﺍ ﺱﻟﺎﺠﻤ ﺩﻴﺩﺤﺘ ﻰﻠﻋ ﻥﺎﺜﺤﺎﺒﻟﺍ ﺩﻤﺘﻋﺍ ﺩﻘﻓ ﺔﺴﺍﺭﺩﻟﺍ ﻊﻤﺘﺠﻤ ﺹﺨﻴ ﺎﻤﻴﻓ ﺎﻤﺃ ﻡـﺘ ﻲـﺘﻟﺍ ﺓﺭﺘﻔﻟﺍ ﻲﻓ ﺕﺍﺭﺎﺸﺘﺴﻻﺍ ﻲﺒﻟﺎﻁﻭ (ﺔﻴﺭﻴﻀﺤﺘﻟﺍ ﺔﻠﺤﺭﻤﻟﺍ) ﺎﻴﻠﻌﻟﺍ ﺕﺎﺴﺍﺭﺩﻟﺍ ﺔﺒﻠﻁﻭ ﺔﻘﺒﺎﺴﻟﺍﻭ ، ﺔﻴﺩﺼـﻗ ﺔﻨﻴﻋ ﺕﺭﻴﺘﺨﺍ ﺍﺫﻬﺒ ،ﻡﺩﺨﺘﺴﻤﻟﺍ ﺝﺫﻭﻤﻨﻷﺍ ﻊﻤ ﺎﻤﺎﺠﺴﻨﺍ ﻩﺩﻴﺩﺤﺘ ﻡﺘﻭ ،ﹰﺎﻌﻤﺘﺠﻤ ﺎﻬﻴﻓ ﻊﻴﺯﻭﺘﻟﺍ ﺏـﺼﺎﻨﻤﻟﺍ ﻱﻭﺫ ﻥـﻤ (100)ﺎـﻴﻠﻌﻟﺍ ﺕﺎـﺴﺍﺭﺩﻟﺍ ﺔﺒﻠﻁ ﻥﻤ (81) ﻰﻠﻋ ﺔﻋﺯﻭﻤ (181)ﺎﻬﻤﺍﻭﻗ

* (ﻕﺒﺎﺴ ﻡﺴﻗ ﺱﻴﺌﺭ ،ﺩﻴﻤﻋ ﻥﻭﺎﻌﻤ ،ﻡﺴﻗ ﺱﻴﺌﺭ ،ﺩﻴﻤﻋ))ﻴﺭﺍﺩﻹﺍ

*

ﺔﺴﺍﺭﺩﻠﻟ ﺔﺤﻟﺎﺼﻟﺍ ﺕﺍﺭﺎﻤﺘﺴﻻﺍ لﻴﻠﺤﺘ ﻡﺘﻭ ﺔﻓ ﺎﻜ ﺔﺴﺍﺭﺩﻟﺍ ﻊﻤﺘﺠﻤ ﺩﺍﺭﻓ ﻻ ﺕﺍﺭﺎﻤﺘﺴﻻﺍ ﻊﻴﺯﻭﺘ ﻡﺘ • •

.ﺕﺎﺴﺭﻭﻜﻟﺍﻭ ﺙﺤﺒﻟﺍ ﻥﻴﺘﻠﺤﺭﻤﻟﺍ ﻼﻜﻟ ﺎﻴﻠﻌﻟﺍ ﺕﺎﺴﺍﺭﺩﻟﺍ ﺔﺒﻠﻁ ﺔﻨﻴﻋ ﺕﻠﻤﺸ

.ﻲﻟﺎﺤﻟﺍ ﻡﻬﺒﺼﻨﻤ ﻲﻓ ﺀﺎﺴﺅﺭﻟﺍ ﺽﻌﺒ ﺔﺜﺍﺩﺤﻟ ﻥﻴﻘﺒﺎﺴﻟﺍ ﻡﺎﺴﻗﻷﺍ ﺀﺎﺴﺅﺭ ﺔﻠﺒﺎﻘﻤ ﺕﻤﺘ

 

165

(( 119999 115599 ))20112011ﺭﺎﻳﺍﺭﺎﻳﺍ ﻊﺑﺎﺴﻟﺍﻊﺑﺎﺴﻟﺍ ــﻠﻠ((2288))ﺩﺪﻌﻟﺍﺩﺪﻌﻟﺍ ﺔﻳﺩﺎﺼﺘﻗﻻﺍﺔﻳﺩﺎﺼﺘﻗﻻﺍ ﻡﻮﻠﻌﻟﺍﻡﻮﻠﻌﻟﺍ ﺔﻠﳎﺔﻠﳎ

ﷲﺍﺪﺒﻋﷲﺍﺪﺒﻋ ﻥﻮﺴﻴﻣﻥﻮﺴﻴﻣ ﺪﲪﺍﺪﲪﺍ ﺀﻼﻋﺀﻼﻋ

ﺪﲪﺍ ﺪﲪﺍ ﺀﻼﻋ ﺀﻼﻋ ﺩ ﺩ ﻡ ﻡ ﺕﺎﻣﻮﻠﻌﳌﺍﻭ ﺕﺎﻧﺎﻴﺒﻟﺍ

ﺕﺎﻣﻮﻠﻌﳌﺍﻭ ﺕﺎﻧﺎﻴﺒﻟﺍ ﻊﲨ ﺐﻴﻟﺎﺳﺃﻭ ﺭﺩﺎﺼﻣ: ﺎﺳﺩﺎﺳ ً

ﻑﺍﺩـﻫﺃ ﺫـﻴﻔﻨﺘ ﻲﻓ ﺩﻋﺎﺴﺘ ﻲﺘﻟﺍ ﺔﺒﻭﻠﻁﻤﻟﺍ ﺕﺎﻤﻭﻠﻌﻤﻟﺍﻭ ﺕﺎﻨﺎﻴﺒﻟﺍ ﻰﻠﻋ لﻭﺼﺤﻟﺍ ﺽﺭﻐﻟﻭ : ﺔﻴﺘﻵﺍ ﺏﻴﻟﺎﺴﻷﺍﻭ ﺭﺩﺎﺼﻤﻟﺍ ﻰﻠﻋ ﻥﺎﺜﺤﺎﺒﻟﺍ ﺩﻤﺘﻋﺍ ﺞﺌﺎﺘﻨﻟﺍ ﻰﻟﺇ لﻭﺼﻭﻟﺍﻭ ﺔﺴﺍﺭﺩﻟﺍ ﻥـﻤ ﺭﻓﺍﻭـﺘﻤ ﻭﻫ ﺎﻤﺒ ﺔﺴﺍﺭﺩﻟﺍ ﻥﻤ ﺏﻨﺎﺠﻟﺍ ﺍﺫﻫ ﺔﻴﻁﻐﺘ ﻲﻓ ﻥﺎﺜﺤﺎﺒﻟﺍ ﻥﺎﻌﺘﺴﺍ : ﻱﺭﻅﻨﻟﺍ ﺭﺎﻁﻹﺍ .

ﺕﺎـﺴﺍﺭﺩﻭ ﺙﻭﺤﺒﻭ ﺕﺎﻴﺭﻭﺩﻭ ﺏﺘﻜ ﻥﻤ ﺙﺤﺒﻟﺍ ﻉﻭﻀﻭﻤ ﺕﻟﻭﺎﻨﺘ ﻲﺘﻟﺍ ﺔﻴﺒﻨﺠﻷﺍﻭ ﺔﻴﺒﺭﻌﻟﺍ ﺭﺩﺎﺼﻤﻟﺍ . ( ﺕﻨﺭﺘﻨﻻﺍ ) ﺔﻴﻤﻟﺎﻌﻟﺍ ﺕﺎﻤﻭﻠﻌﻤﻟﺍ ﺔﻜﺒﺸ ﺕﺎﻤﺩﺨ ﻥﻤ ﺓﺩﺎﻓﻹﺍ ﺕﻤﺘ ﺎﻤﻜ، لﺎﻤﻜﺘـﺴﻻ ﺕﺎـﻤﻭﻠﻌﻤﻟﺍﻭ ﺕﺎـﻨﺎﻴﺒﻟﺍ ﻊﻤﺠﻟ ﺔﻔﻠﺘﺨﻤﻟﺍ ﺭﺩﺎﺼﻤﻟﺍ ﻥﺎﺜﺤﺎﺒﻟﺍ ﺩﻤﺘﻋﺍ :ﻲﻠﻤﻌﻟﺍ ﺭﺎﻁﻹﺍ .: ﻲﺘﻵﺎﻜﻭ ،ﺔﺴﺍﺭﺩﻟﺍ ﻥﻤ ﻲﻠﻤﻌﻟﺍ ﺏﻨﺎﺠﻟﺍ ﺕﺎـﻤﻭﻠﻌﻤﻟﺍ ﻥـﻤ ﺓﺩﺎـﻓﻹﺍﻭ ،لـﺼﻭﻤﻟﺍ ﺔﻌﻤﺎﺠ ﺔﺴﺎﺌﺭﻭ ﺕﺎﻴﻠﻜﻟﺍ ﺽﻌﺒﻟ ﺔﻴﻨﺍﺩﻴﻤﻟﺍ ﺕﺍﺭﺎﻴﺯﻟﺍ .1 ﻲـﻓ ﻥﻴﺼﺎﺼﺘﺨﻻﺍﻭ ﻥﻴﻟﻭﺅﺴﻤﻟﺍ ﺽﻌﺒ ﻊﻤ ﺔﻠﺒﺎﻘﻤﻟﺍ ﺀﺎﻨﺜﺃ ﻲﻓ ﺎﻬﻴﻠﻋ لﻭﺼﺤﻟﺍ ﻡﺘ ﻲﺘﻟﺍ ﺕﺎﻨﺎﻴﺒﻟﺍﻭ

. ﺕﺎﻴﻠﻜﻟﺍ ﻩﺫﻫ

ﺔـﻌﻤﺎﺠ ﺔﺴﺎﺌﺭ ﻲﻓ ﺎﻬﻴﻠﻋ ﻉﻼﻁﻹﺍ ﻥﻜﻤﺃ ﻲﺘﻟﺍ ﻕﺌﺎﺜﻭﻟﺍﻭ ﺕﻼﺠﺴﻟﺍ ﻥﻤ ﺕﺎﻨﺎﻴﺒﻟﺍ ﻰﻠﻋ لﻭﺼﺤﻟﺍ .2 ﺭـﻤﺍﻭﻷﺍ ﺽـﻌﺒ ﻰـﻠﻋ ﻉﻼﻁﻹﺍ ﻑﺩﻬﺒ (ﺭﻤﺘﺴﻤﻟﺍ ﻡﻴﻠﻌﺘﻟﺍ ،ﺭﻴﻭﻁﺘﻟﺍﻭ ﺙﺤﺒﻟﺍ ﺓﺩﺤﻭ) لﺼﻭﻤﻟﺍ ﻰـﻠﻋ لﻭﺼـﺤﻟﺍﻭ ﺕﺍﺭﻭﺩﻟﺍ ﻩﺫﻬﻟ ﺔﻴﻟﺎﻤﻟﺍ ﺕﺎﻴﺼﺼﺨﺘﻟﺍﻭ ﺔﻴﺒﻴﺭﺩﺘﻟﺍ ﺕﺍﺭﻭﺩﻟﺍﻭ ﺙﺤﺒﻟﺎﺒ ﺔﺼﺎﺨﻟﺍ . ﻉﺍﺭﺘﺨﻻﺍ ﺕﺎﻋﺍﺭﺒ ﻰ ﻠﻋ لﻭﺼﺤﻟﺍ ﺩﻜﺅﺘ ﻲﺘﻟﺍ ﺕﺍﺩﺎﻬﺸ ﻟﺍ ﻱﺫـﻟﺍ لﻜﺸﻟﺎﺒ ﺔﻨﺎﺒﺘﺴﻻﺍ ﺕﻤﻤﺼﻭ ، ﺕﺎﻨﺎﻴﺒﻟﺍ ﻊﻤﺠ ﻲﻓ ﺔﺴﻴﺌﺭ ﺓﺍﺩﺃ ﺎﻬﻔﺼﻭﺒ ﺔﻨﺎﺒﺘﺴﻻﺍ ﻡﺍﺩﺨﺘﺴﺍ .3 (Likert )ﻲـﺜﻼﺜﻟﺍ ﺕﺭـﻜﻴﻟ ﺱﺎـﻴﻘﻤ ﻥﻤ ﻙﻟﺫ ﻲﻓ ﻥﻴﺩﻴﻔﺘﺴﻤ ﺎﻬﺘﺎﻴﻀﺭﻓﻭ ﺔﺴﺍﺭﺩﻟﺍ ﻑﺩﻫ ﻡﺩﺨﻴ ﺔﺴﻤﺨ ﻭﺤﻨ ﻰﻠﻋ ﺔﻋﺯﻭﻤ ﺕﺍﺭﻘﻓ ﻥﻤ ﺔﻨﺎﺒﺘﺴﻻﺍ ﻥﻭﻜﺘﺘ ﺫﺇ ،ﺔﻨﺎﺒﺘﺴﻻﺍ ﺕﺍﺭﻘﻓ ﻡﻅﻌﻤ ﻥﻋ ﺔﺒﺎﺠﻹﺎﺒ : ﻲﺘﺄﻴ ﺎﻤﻜﻭ ،ﺔﺴﻴﺌﺭ ﺀﺍﺯﺠﺃ . ﺔﺴﺍﺭﺩﻟﺍ ﺔﻨﻴﻌﻟ ﺔﻴﺼﺨﺸﻟﺍ ﺕﺎﻤﻭﻠﻌﻤﻟﺍ ﻥﻤﻀﺘﻴﻭ : لﻭﻷﺍ ﺀﺯﺠﻟﺍ - : لﻼﺨ ﻥﻤ ﻪﻴﻠﻋ ﻡﻜﺤﻟﺍ ﻡﺘﻭ ، ( ﻲﻨﺌﺎﺒﺯﻟﺃ ﺭﻭﻅﻨﻤﻟﺍ ) ﻲﻨﺎﺜﻟﺍ ﺀﺯﺠﻟﺍ - ﺔـﻴﻤﻴﻠﻌﺘﻟﺍ ﺓﺩﻭﺠﻟﺍ ﺱﺎﻴﻘﻟ ﺎﻴﻠﻌﻟﺍ ﺕﺎﺴﺍﺭﺩﻟﺍ ﺔﺒﻠﻁ ﻰﻠﻋ ﺕﻋﺯﻭ ﻲﺘﻟﺍ: ﺔﻴﻤﻴﻠﻌﺘﻟﺍ ﺔﻤﺩﺨﻟﺍ ﺓﺩﻭﺠ ﻥـﻤ ﻥﻭـﻜﺘﺘﻭ ﺔﻤﺩﺨﻟﺍ ﺓﺩﻭﺠﻟ ﺔﺴﻭﻤﻠﻤﻟﺍ ﺭﺼﺎﻨﻌﻟﺍ ﻰﻟﺇ ﻡﺴﻘﻴﻭ، ﻡﻫﺭﻅﻨ ﺔﻬﺠﻭ ﻕﻓﻭ ﻰﻠﻋ ﺔـﻤﺩﺨﻟﺍ ﺓﺩﻭـﺠﻟ ﺔﺒﺎﺠﺘﺴﻻﺍ ﻙﻟﺫﻜﻭ ،ﺕﺍﺭﻘﻓ (4) ﻥﻤ ﻥﻭﻜﺘﺘﻭ ﺔﻴﺩﺎﻤﺘﻋﻻﺍﻭ ،ﺕﺍﺭﻘﻓ (4 ) ﺎﻬﻠﺜﻤﻴﻭ ﻑﻁﺎﻌﺘﻟﺍﻭ ،ﺕﺍﺭﻘﻓ (4 )ﻥﻤ ﻥﻭﻜﺘﺘﻭ ﻥﺎﻤﻷﺍﻭ ،ﺕﺍﺭﻘﻓ (4 ) ﻥﻤ ﻥﻭﻜﺘﺘﻭ ﺔﻴﻤﻴﻠﻌﺘﻟﺍ . ﺕﺍﺭﻘﻓ ( 4 )

 

166

((ﺔﻟﺎﺣﺔﻟﺎﺣ ﺔﺳﺍﺭﺩﺔﺳﺍﺭﺩ)) ﻥﺯﺍﻮﺘﳌﺍﻥﺯﺍﻮﺘﳌﺍ ﺀﺍﺩﻷﺍﺀﺍﺩﻷﺍ ﺔﻗﺎﻄﺑﺔﻗﺎﻄﺑ ﻡﺍﺪﺨﺘﺳﺎﺑﻡﺍﺪﺨﺘﺳﺎﺑ ﻪﻤﻴﻴﻘﺗﻭﻪﻤﻴﻴﻘﺗﻭ ﻞﺻﻮﳌﺍﻞﺻﻮﳌﺍ ﺔﻌﻣﺎﺟﺔﻌﻣﺎﺟ ﺀﺍﺩﺃﺀﺍﺩﺃ ﺱﺎﻴﻗﺱﺎﻴﻗ

ﻞﺻﻮﳌﺍ ﻞﺻﻮﳌﺍ ﺔﻌﻣﺎﺟ ﺔﻌﻣﺎﺟ ﺀﺍﺩﺃ ﺀﺍﺩﺃ ﺱﺎﻴﻗ ﺱﺎﻴﻗ

ﻲـﺘﻟﺍ ﺕﺎﻤﺩﺨﻟﺎﺒ ﻕﻠﻌﺘﺘ ﺕﺍﺭﻘﻓ ﻊﺒﺭﺃ ﻰﻟﺇ ﻡﺴﻘﺘﻭ : ﻊﻤﺘﺠﻤﻟﺍ ﺕﺎﻤﻅﻨﻤﻟ ﺔﻤﺩﻘﻤﻟﺍ ﺕﺍﺭﺎﺸﺘﺴﻻﺍ ﺕﺍﻭﺩـﻨﻟﺍ ﺔـﻤﺎﻗﺇﻭ ﺔﻴﻘﻴﺒﻁﺘ ﺙﻭﺤﺒ ﺀﺍﺭﺠﺇ ﻥﻤ ﻊﻤﺘﺠﻤﻟﺍ ﺕﺎﻤﻅﻨﻤﻟ لﺼﻭﻤﻟﺍ ﺔﻌﻤﺎﺠ ﺎﻬﻤﺩﻘﺘ ﻲـﻓ ﻥﻴﻟﻭﺅﺴـﻤﻟﺍ ﻊﻤ ﺕﻴﺭﺠﺃ ﻲﺘﻟﺍ ﺕﻼﺒﺎﻘﻤﻟﺍ ﻥﻤ ﺓﺩﺎﻔﺘﺴﻻﺍ ﺕﻤﺘ ﺩﻗﻭ ،ﺔﻴﺸﺎﻘﻨﻟﺍ ﺕﺎﻘﻠﺤﻟﺍﻭ . ﺭﻤﺘﺴﻤﻟﺍ ﻡﻴﻠﻌﺘﻟﺍ ﺓﺩﺤﻭﻭ ﺭﻴﻭﻁﺘﻟﺍﻭ ﺙﺤﺒﻟﺍ ﺕﺍﺩﺤﻭ ﺙـﺤﺒﻟﺍ ﺔﻁﺸـﻨﺄﺒ ﺭﺎﻤﺜﺘـﺴﻻﺍ ﺩـﺌﺍﻭﻋ ﻥﻤﻀﺘﻴﻭ ،(ﺔﻴﻠﺨﺍﺩﻟﺍ ﺕﺎﻴﻠﻤﻌﻟﺍ ﺭﻭﻅﻨﻤ) ﺙﻟﺎﺜﻟﺍ ﺀﺯﺠﻟﺍ -ﻲﻓ ﻥﻴﺯﻴﻤﺘﻤﻟﺍ ﺓﺄﻓﺎﻜﻤﻭ ﺭﻴﻭﻁﺘﻟﺍﻭ ﺙﺤﺒﻟﺎﺒ ﺭﺎﻤﺜﺘﺴﻻﺍ ﺩﺌﺍﻭﻌﺒ ﻕﻠﻌﺘﺘ ﺕﺍﺭﻘﻓ ﻊﺒﺭﺃ ﻰﻟﺇ ﻡﺴﻘﺘﺭﻴﻭﻁﺘﻟﺍﻭ ﺱﺎـﻴﻗ ﻥﻋ ﻼﻀﻓ ،لﺼﻭﻤﻟﺍ ﺔﻌﻤﺎﺠﻟ ﺔﻴﻟﺎﻤﻟﺍ ﺕﺎﺼﺼﺨﺘﻟﺍ ﺭﻓﺍﻭﺘ ﻡﺩﻋ ﻥﻤ ﺭﻓﺍﻭﺘﻭ ﺭﻴﻭﻁﺘﻟﺍﻭ ﺙﺤﺒﻟﺍ ﻲـﻓ ﻥﻴﻟﻭﺅﺴﻤﻟﺍ ﻊﻤ ﺕﻴﺭﺠﺃ ﻲﺘﻟﺍ ﺕﻼﺒﺎﻘﻤﻟﺍ ﻥﻤ ﺓﺩﺎﻔﺘﺴﻻﺍ ﺕﻤﺘ ﺩﻗﺕﺍﺭﻘﻓ (4) لﻼﺨ ﻥﻤ ﻉﺍﺩﺒﻹﺍ ﺕﺍﺩﺎﻬـﺸﻭ ﺔـﻴﺭﻴﺩﻘﺘﻟﺍ ﺕﺍﺩﺎﻬﺸﻟﺍ ﻥﻤ ﺓﺩﺎﻔﺘﺴﻻﺍﻭ ،ﺭﻤﺘﺴﻤﻟﺍ ﻡﻴﻠﻌﺘﻟﺍ ﺓﺩﺤﻭﻭ ﺭﻴﻭﻁﺘﻟﺍﻭ ﺙﺤﺒﻟﺍ ﺕﺍﺩﺤﻭ . لﺼﻭﻤﻟﺍ ﺔﻌﻤﺎﺠ ﺔﺴﺎﺌﺭ ﻲﻓ ﻕﺜﻭﺘﻭ ﻉﺩﺒﻤﻠﻟ ﺢﻨﻤﺘ ﻲﺘﻟﺍ ﻉﺍﺩﺒﻹﺍ لﻼـﺨ ﻥﻤ ﺀﺯﺠﻟﺍ ﺍﺫﻬﺒ ﺔﺼﺎﺨﻟﺍ ﺕﺎﻨﺎﻴﺒﻟﺍ ﻊﻴﻤﺠﺘ ﻡﺘﻭ (ﻭﻤﻨﻟﺍﻭ ﻡﻠﻌﺘﻟﺍ ﺭﻭﻅﻨﻤ) ﻊﺒﺍﺭﻟﺍ ﺀﺯﺠﻟﺍ -ـﻫ (9) ﻰـﻟﺇ ﻡﺴـﻘﺘﻭ ﻱﺭﺸﺒﻟﺍ لﺎﻤﻟﺍ ﺱﺃﺭ ﻥﻤﻀﺘﺘﻭ ،ﻡﺎﺴﻗﻷﺍ ﺀﺎﺴﺅﺭﻭ ﺀﺍﺩﻤﻌﻟﺍ ﻰﻠﻋ ﺕﻋﺯﻭ ﺔﻨﺎﺒﺘﺴﺍ ﺩﻗﻭ ﻡﻴﻠﻌﺘﻟﺍ ﻲﻓ ﺔﻴﺠﻭﻟﻭﻨﻜﺘﻟﺍ ﺏﻴﻟﺎﺴﻷﺍ ﻡﺍﺩﺨﺘﺴﺍﻭ ﺔﻴﺒﻴﺭﺩﺘﻟﺍ ﺕﺍﺭﻭﺩﻟﺍﻭ ﺔﻴﺴﺍﺭﺩﻟﺍ ﺢﻨﻤﻟﺎﺒ ﻕﻠﻌﺘﺘ ﺕﺍﺭﻘﻓ ﺔـﺒﻠﻁ ﻥﻤ ﺽﻌﺒﻭ ﺀﺍﺩﻤﻌﻟﺍﻭ ﻡﺎﺴﻗﻷﺍ ﺀﺎﺴﺅﺭ ﺓﺩﺎﺴﻟﺍ ﻊﻤ ﺕﻴﺭﺠﺃ ﻲﺘﻟﺍ ﺕﻼﺒﺎﻘﻤﻟﺍ ﻥﻤ ﺓﺩﺎﻔﺘﺴﻻﺍ ﺕﻤﺘ ﻲﻤﻴﻅﻨﺘﻟﺍ لﺎﻤﻟﺍ ﺱﺍﺭ ﺱﺎﻴﻗﻭ ،ﺕﺍﺭﻘﻓ (4) لﻼﺨ ﻥﻤ ﻲﻓﺭﻌﻤﻟﺍ لﺎﻤﻟﺍ ﺱﺍﺭ ﺱﺎﻴﻗﻭ ،ﺎﻴﻠﻌﻟﺍ ﺕﺎﺴﺍﺭﺩﻟﺍ . ﺕﺍﺭﻘﻓ ( 6 ) لﻼﺨ ﻥﻤ

ﺚﺤﺒﻟﺍ ﺓﺍﺩﺃ ﺭﺎﺒﺘﺧﺍ: ﺎﻌﺑﺎﺳ ً

ﻡـﺘ ،ﺕﺎـﻨﺎﻴﺒﻟﺍ لﻴﺼـﺤﺘ ﻲﻓ ﺔﻴﻤﻠﻌﻟﺍ ﺔﻗﺩﻟﺍ ﻲﺨﻭﺘﻭ ﺙﺤﺒﻟﺍ ﺱﺎﻴﻘﻤ ﺔﺤﺼ ﻥﻤ ﻕﻘﺤﺘﻟﺍ ﺽﺭﻐﻟ : ﻲﺘﻷﺍ ﻭﺤﻨﻟﺍ ﻰﻠﻋ ﺎﻬﺤﻀﻭﻨ ﻥﺃ ﻥﻜﻤﻴ ﺕ ﺍﺭﺎﺒﺘﺨﻻﺍ ﻥﻤ ﺔﻋﻭﻤﺠﻤﻟ ﺱﺎﻴﻘﻤﻟﺍ ﻉﺎﻀﺨﺇ ﺀﺍﺭﺒﺨﻟﺍ ﻥﻤ ﺔﻋﻭﻤﺠﻤ ﻰﻠﻋ ﺱﺎﻴﻘﻤﻟﺍ ﺽﺭﻋ لﻼﺨ ﻥﻤ ﻕﺩﺼﻟﺍ ﺭﺎﺒﺘﺨﺍ ﻡﺘ :ﻕﺩﺼﻟﺍ ﺭﺎﺒﺘﺨﺍ ﻡـﺘ ﺱﺎـﻴﻘﻤﻟﺍ لﻭـﺤ ﻡﻬﺘﺎﻅﺤﻼﻤ ﻥﻴﻭﺩﺘ ﺩﻌﺒﻭ ، ﺔﻴﺭﺍﺩﻹﺍ ﻡﻭﻠﻌﻟﺍ لﺎﺠﻤ ﻲﻓ ﻥﻴﺼﺼﺨﺘﻤﻟﺍ ، ﺭـﺨﺃ ﻡﺴـﻗ ﺔﻏﺎﻴﺼ ﺓﺩﺎﻋﺇﻭ ﺎﻬﻀﻌﺒ ﻑﺫﺤ ﻭﺃ ﺕﺍﺭﻘﻓ ﺔﻓﺎﻀﺇ ﺙﻴﺤ ﻥﻤ ﺱﺎﻴﻘﻤﻟﺍ ﺩﺎﻤﺘﻋﺍ .ﺔﻴﺌﺎﻬﻨﻟﺍ ﺎﻬﺘﻐﻴﺼ ﻲﻓ ﻲﻫ ﺎﻤﻜ ﻥﻭﻜﺘﻟ

*

،ﺩﻤﺤﺍ ﻡﻴﻫﺍﺭﺒﺇ ﺭﺴﻴﻤ ﺭﻭﺘﻜﺩﻟﺍ ﺩﻋﺎﺴﻤﻟﺍ ﺫﺎﺘﺴﻷﺍ ،ﻲﻨﺍﻭﺩﻌﻟﺍ ﺭﺎﺘﺴﻟﺍﺩﺒﻋ ﺭﻭﺘﻜﺩﻟﺍ ﺩﻋﺎﺴﻤﻟﺍ ﺫﺎﺘﺴﻷﺍ )ﻡﻫ ﻥﻭﻤﻜﺤﻤﻟﺍ ﺓﺩﺎﺴﻟﺍ (*) ﺩﻴﻌـﺴ ﺭﻭﺘﻜﺩـﻟﺍ ﺱﺭﺩﻤﻟﺍ ،(ﻲﺌﺎﺼﺤﺇ)ﺩﻤﺤﺍ ﻡﻨﺎﻏ ﺱﺭﺎﻓ ﺭﻭﺘﻜﺩﻟﺍ ﺩﻋﺎﺴﻤﻟﺍ ﺫﺎﺘﺴﻷﺍ ،ﷲﺍﺩﻋﻭ ﻥﻌﻤ ﺭﻭﺘﻜﺩﻟﺍ ﺩﻋﺎﺴﻤﻟﺍ ﺫﺎﺘﺴﻷﺍ ( ﺩ ﻤﺤﺍ ﷲﺍﺩﺒﻋ

 

167

(( 119999 115599 ))20112011ﺭﺎﻳﺍﺭﺎﻳﺍ ﻊﺑﺎﺴﻟﺍﻊﺑﺎﺴﻟﺍ ــﻠﻠ((2288))ﺩﺪﻌﻟﺍﺩﺪﻌﻟﺍ ﺔﻳﺩﺎﺼﺘﻗﻻﺍﺔﻳﺩﺎﺼﺘﻗﻻﺍ ﻡﻮﻠﻌﻟﺍﻡﻮﻠﻌﻟﺍ ﺔﻠﳎﺔﻠﳎ

ﷲﺍﺪﺒﻋﷲﺍﺪﺒﻋ ﻥﻮﺴﻴﻣﻥﻮﺴﻴﻣ ﺪﲪﺍﺪﲪﺍ ﺀﻼﻋﺀﻼﻋ

ﺪﲪﺍ ﺪﲪﺍ ﺀﻼﻋ ﺀﻼﻋ ﺩ ﺩ ﻡ ﻡ ﻥـﻤ ﺩﻴﺩﻌﻟﺍ ﺡﺭﻁ ﺀﻭﻀ ﻲﻓ

ﻥـﻤ ﺩﻴﺩﻌﻟﺍ ﺡﺭﻁ ﺀﻭﻀ ﻲﻓ ،ﻲﻟﺎﺤﻟﺍ ﺙﺤﺒﻟﺍ ﺩﺎﻌﺒﻹ ﺔﻴﻟﻭﻤﺸﻟﺍ ﺭﺎﺒﺘﺨﺍ ﻡﺘ :ﺔﻴﻟﻭﻤﺸﻟﺍ ﺭﺎﺒﺘﺨﺍ ﺩﺎـﻌﺒﻷﺍ لﻴﺼﺎﻔﺘ ﻰﻠﻋ ﻑﻭﻗﻭﻟﺍ ﺭﺎﻁﺇ ﻲﻓ ﻡﻬﺌﺍﺭﺁ ﻥﻤ ﺓﺩﺎﻔﺘﺴﻻﺍﻭ ﻥﻴﻤﻜﺤﻤﻟﺍ ﺓﺩﺎﺴﻠﻟ ﺔﻠﺌﺴﻷﺍ .ﺙﺤﺒﻟﺍ ﻥﺍﻭﻨﻋ ﺔﻴﻁﻐﺘ ﺎﻬﻨﺎﻜﻤﺈﺒ ﻲﺘﻟﺍﻭ ﺔﻴﻟﺎﺤﻟﺍ ﺕﺍﺭﻴﻐﺘﻤﻟﺍﻭ ﻪﻴﻠﻋ ﺩﺎﻤﺘﻋﻻﺍ ﻡﺘ ﻲﺘﻟﺍ ﺱﺎﻴﻘﻤﻟﺍ ﺔﻴﺤﻼﺼ ﺔﺤﺼ ﻯﺩﻤ ﻰﻠﻋ ﻑﺭﻌﺘﻟﺍ ﺽﺭﻐﻟ :ﺕﺎﺒﺜﻟﺍ ﺱﺎﻴﻗ ﺓﺍﺩﻸـﻟ ﻑﻼﺘـﺨﻻﺍ ﺔـﺠﺭﺩ ﺩﻴﺩﺤﺘﻟ ﺎﻔﻟﺃ ﺥﺎﺒﻨﻭﺭﻜ ﻡﺍﺩﺨﺘﺴﺍ ﻡﺘ ﺔﻨﺎﺒﺘﺴﻻﺍ ﺕﺎﺒﺜﻭ ﺙﺤﺒﻟﺍ ﻲﻓ ﻡﻟﻭ ،ﺔﻴﻨﺎﺴﻨﻹﺍ ﺕﺎﺴﺍﺭﺩﻟﺍ ﻲﻓ ﺓﺩﻴﺠ ﺔﺒﺴﻨ ﻲﻫﻭ ،(%78) ﻰﻟﺇ ﺞﺌﺎﺘﻨﻟﺍ ﺕﺭﺎﺸﺃﻭ ،ﺔﻤﺩﺨﺘﺴﻤﻟﺍ ﺝﺎﺘﺤﺘ ﻻ ﺔﻴﻘﻴﻘﺤ ﺕﺎﻨﺎﻴﺒ ﻰﻠﻋ ﺎﻫﺩﺎﻤﺘﻋﻻ ﻙﻟﺫﻭ ﻕﺌﺎﺜﻭﻟﺍ لﻴﻠﺤﺘ ﺕﺍﺭﻴﻐﺘﻤ ﺕﺎﺒﺜ ﻥﺎﺜﺤﺎﺒﻟﺍ ﺭﺠﻴِ ﺕﺎـﻤﻅﻨﻤﻟ ﺔـﻤﺩﻘﻤﻟﺍ ﺕﺍﺭﺎﺸـﺘﺴﻻﺎﺒ ﻕﻠﻌﺘﻤﻟﺍ ﺀﺯﺠﻠﻟ ﺔﺒﺴﻨﻟﺎﺒ ﺎﺼﻭﹰ ﺼﺎﺨ ﺎﻬﺘﻴﻗﺍﺩﺼﻤ ﻥﺎﻴﺒﻟ .ﻉﺍﺩﺒﻹﺎﺒ ﺹﺎﺨﻟﺍ ﺀﺯﺠﻟﺍﻭ ﻊﻤﺘﺠﻤﻟﺍ

ﻱﺮﻈﻨﻟﺍ ﺭﺎﻃﻹﺍ/ﻲﻧﺎﺜﻟﺍ ﺭﻮﶈﺍ ﺔﻣﺎﻋ ﺓﺮﻈﻧ :ﻥﺯﺍﻮﺘﳌﺍ ءﺍﺩﻷﺍ ﺔﻗﺎﻄﺑ .1

ﻲـﻓ ﺭﻭﺼﻘﻟﺍ ﺔﻬﺠﺍﻭﻤﻟ Balanced Scorecard (BSC) ﻥﺯﺍﻭﺘﻤﻟﺍ ﺀﺍﺩﻷﺍ ﺕﺎﻗﺎﻁﺒ ﺕﺭﻬﻅ ﺭﻭـﻁﺘﻟﺍ ﻥﻋ ﺕﻔﻗﻭﺘ ﺔﻴﺩﻴﻠﻘﺘﻟﺍ ﺔﻴﻟﺎﻤﻟﺍ ﺔﺒﺎﻗﺭﻟﺍ ﻥﺃ ﻡﻬﻀﻌﺒﻟﺍ ﻯﺃﺭ ﺩﻘﻠﻓ ،ﺔﻴﺩﻴﻠﻘﺘﻟﺍ ﺔﻴﻟﺎﻤﻟﺍ ﺔﺒﺎﻗﺭﻟﺍ ﺔﻤﻅﻨﺃ ﺓﺩﻭﺠﻭﻤ ﻡﻭﻴﻟﺍ ﺎﻬﻓﺭﻌﻨ ﻲﺘﻟﺍ ﺔﻴﺒﺴﺎﺤﻤﻟﺍﻭ ﺔﻴﺭﺍﺩﻹﺍ ﺕﺍﺀﺍﺭﺠﻹﺍ ﻊﻴﻤﺠ ﻥﺃ ﻥﻭﺭﻴ ﻡﻬﻓ ، 1925 ﻡﺎﻋ ﺫﻨﻤ ﻕﻴﻘﺤﺘﻟ ﻰﻔﻜﺘ ﺩﻌﺘ ﻡﻟﻭ ،(ﻥﻭﺯﺨﻤﻟﺍ ﺭﻴﻌﺴﺘ ،ﺔﻴﺭﺎﻴﻌﻤﻟﺍ ﻑﻴﻟﺎﻜﺘﻟﺍ ، ﺕﺎﻴﻨﺍﺯﻴﻤﻟﺍ )ﺩﻴﻌﺒ ﻥﻤﺯ ﺫﻨﻤ لﻌﻔﻟﺎﺒ ﺩﻜﺄﺘﻟﺍ ﻲﻓ ﺔﻴﺭﺍﺩﻹﺍ ﺔﺒﺎﻗﺭﻟﺍ ﺭﻭﺩ لﺜﻤﺘ ﺫﺇ ،ﺓﺭﺼﺎﻌﻤﻟﺍ ﺕﺎﻴﺩﺤﺘﻟﺍ لﻅ ﻲﻓ ﺓﺩﺌﺍﺭﻟﺍ ﺕﺎﻜﺭﺸﻟﺍ ﺕﺎﺤﻭﻤﻁ ﺎﻫﺯﻴﻜﺭﺘ ﻥﻤ ﺭﺒﻜﺃ لﻜﺸﺒ ﻑﻴﻟﺎﻜﺘﻟﺍ ﻰﻠﻋ ﺓﺭﺍﺩﻹﺍ ﺯﻴﻜﺭﺘ ﻥﺎﻜ ﻙﻟﺫﻟ ﺔﺠﻴﺘﻨﻭ ،ﺔﻜﺭﺸﻟﺎﺒ ﺀﺍﺩﻷﺍ ﺓﺀﺎﻔﻜ ﻥﻤ ﺭـﺜﻜﺃ ﺕﺎـﻤﻅﻨﻤﻟﺍ ﺕﺤﺒﺼﺃﻭ ﺭﻴﻴﻐﺘﻟﺍ لﻤﺍﻭﻋ ﺕﻤﺎﻨﺘ ،ﺔﻴﻨﺎﺜﻟﺍ ﺔﻴﻤﻟﺎﻌﻟﺍ ﺏﺭﺤﻟﺍ ﺩﻌﺒﻭ ،ﺕﺍﺩﺍﺭﻴﻹﺍ ﻰﻠﻋ ﺕﺎﻜﺭﺸـﻟﺎﺒ ﺔـﺒﺎﻗﺭﻟﺍ ﺕﺎﻴﻠﻤﻋ لﻫﺎﻜ لﺎﻘﺜﺇ ﻰﻟﺇ ﺓﺩﻘﻌﻤﻟﺍ ﺝﺎﺘﻨﻹﺍ ﺕﺎﻴﻠﻤﻋﻭ ﺎﻴﺠﻭﻟﻭﻨﻜﺘﻟﺍ ﺕﺩﺃﻭ ،ﺍﺩﻴﻘﻌﺘ ﻲـﻓ ﺕـﻘﻔﺨﺃ ﺎﻬﻨﻜﻟﻭ ،ﺔﻴﻟﺎﻤﻟﺍ ﺱﻴﻴﺎﻘﻤﻟﺎﺒ ﺭﻴﺒﻜ لﻜﺸﺒ ﺔﻴﺭﺍﺩﻹﺍ ﺕﺍﺭﺍﺭﻘﻟﺍ ﺕﺭﺜﺄﺘﻭ ، ﺓﺩﻴﺩﺠ ﺏﻟﺎﻁﻤﺒ ﻪـﻌﻤ ﺕﺎـﻨﻴﻨﺎﻤﺜﻟﺍ ﺩﻘﻋ لﻤﺤ ﺍﺫﻬﻟﻭ ،ﺩﻴﻌﺒﻟﺍ ﻯﺩﻤﻟﺍ ﻰﻠﻋ ﺎﻴﺠﻴﺘﺍﺭﺘﺴﺍ ﻪﺒ ﺩﺎﺸﺭﺘﺴﻼﻟ ﺏﻭﻠﻁﻤﻟﺍ ﻪﺠﻭﺘﻟﺍ ﺔـﺴﺩﻨﻫ ﺓﺩﺎﻋﺇﻭ ، Kaizen ﻥﺯﻴﺎﻜﻟﺍﻭ ،TQMﺔﻠﻤﺎﺸﻟﺍ ﺓﺩﻭﺠﻟﺍ ﺓﺭﺍﺩﺈﻜ ﺕﺍﻭﺩﻷﺍﻭ ﻡﻴﻫﺎﻔﻤﻟﺍ ﻥﻤ ﺍﺩﺩﻋ ﺫﺎـﺨﺘﺍﻭ ﻁﻴﻁﺨﺘﻟﺍ لﺠﺃ ﻥﻤ ﺓﺩﻴﺩﺠ ﺕﺎﻤﻭﻠﻌﻤ ﻲﺠﻴﺘﺍﺭﺘﺴﻹﺍ ﻪﺠﻭﺘﻟﺍ ﻡﺯﻠﺘﺴﺍ ﺍﺫﻬﻟﻭ ،ﺎﻫﻭﺤﻨﻭ ،ﺕﺎﻴﻠﻤﻌﻟﺍ ، ﺎـﻌﻤ ﺔـﻴﺠﺭﺎﺨﻟﺍﻭ ﺔﻴﻠﺨﺍﺩﻟﺍ لﻤﺍﻭﻌﻟﺍ ﻯﻭﺘﺤﻴ ﺎﻤﺒ ﺔﻴﺠﻴﺘﺍﺭﺘﺴﻹﺍ ﺔﻌﺠﺍﺭﻤﻟﺍﻭ ﺔﻴﺠﻴﺘﺍﺭﺘﺴﻹﺍ ﺕﺍﺭﺍﺭﻘﻟﺍ ﻲـﻓ ﺭﺍﺭﻤﺘـﺴﻻﺍ ﻰﻠﻋ ﺓﺭﺩﻘﻟﺎﺒ ﺔﻤﻅﻨﻤﻟﺍ ﺩﻤﺘ ﻲﺘﻟﺍ ﺔﻴﺠﻴﺘﺍﺭﺘﺴﻹﺍ ﺕﺎﻤﻭﻠﻌﻤﻟﺍ لﻤﺸﺘﻟ ﺎﻬﻌﻴﺴﻭﺘ ﻡﺘﻴ ﻥﺃﻭ . (Pearce,et.al.,2003,29) ﻼﺒﻘﺘﺴﻤ ﺔﺴﻓﺎﻨﻤﻟﺍ ﺔﺒﻠﺤ

 

168

((ﺔﻟﺎﺣﺔﻟﺎﺣ ﺔﺳﺍﺭﺩﺔﺳﺍﺭﺩ)) ﻥﺯﺍﻮﺘﳌﺍﻥﺯﺍﻮﺘﳌﺍ ﺀﺍﺩﻷﺍﺀﺍﺩﻷﺍ ﺔﻗﺎﻄﺑﺔﻗﺎﻄﺑ ﻡﺍﺪﺨﺘﺳﺎﺑﻡﺍﺪﺨﺘﺳﺎﺑ ﻪﻤﻴﻴﻘﺗﻭﻪﻤﻴﻴﻘﺗﻭ ﻞﺻﻮﳌﺍﻞﺻﻮﳌﺍ ﺔﻌﻣﺎﺟﺔﻌﻣﺎﺟ ﺀﺍﺩﺃﺀﺍﺩﺃ ﺱﺎﻴﻗﺱﺎﻴﻗ

ﻞﺻﻮﳌﺍ ﻞﺻﻮﳌﺍ ﺔﻌﻣﺎﺟ ﺔﻌﻣﺎﺟ ﺀﺍﺩﺃ ﺀﺍﺩﺃ ﺱﺎﻴﻗ ﺱﺎﻴﻗ

Kaplan & ) لـﺒﻗ ﻥـﻤ ﻥﺯﺍﻭـﺘﻤﻟﺍ ﺀﺍﺩﻷﺍ ﺱﺎـﻴﻗ ﺔﻗﺎﻁﺒ ﺕﺤﺭﻁ ﻕﺒﺴ ﺎﻤ ﺀﻭﻀ ﻰﻓﻭ ﺭﻴﻏﻭ ﺔﻴﻟﺎﻤ ﺕﺎﻨﺎﻴﺒ لﺎﻤﻌﺘﺴﺎﺒ ﻲﻠﻜﻟﺍ ﺎﻬﺌﺍﺩﺃ ﺱﺎﻴﻗ ﻥﻤ ﺕﺎﻤﻅﻨﻤﻟﺍ ﺕﻨﻜﻤ ﻲﺘﻟﺍ 1992,71 ،Norton ﻥﻤ ﺔﻴﺠﻴﺘﺍﺭﺘﺴﻹﺍ ﺎﻬﻁﻁﺨ ﺭﺎﺒﺘﺨﻻ ﻁﻘﻓ ﺓﺩﻴﻔﻤ ﺕﺴﻴﻟ ﺔﻗﺎﻁﺒﻟﺍ ﻩﺫﻫ ﻥﺃ ﺕﺎﻤﻅﻨﻤﻟﺍ ﻩﺫﻫ ﺕﺩﺠﻭﻭ ،ﺔﻴﻟﺎﻤ ﻑﺍﺩـﻫﺃ ﻰـﻟﺇ ﺎﻬﺘﻤﺠﺭﺘﻭ ،ﺔﻴﺠﻴﺘﺍﺭﺘﺴﻹﺍ ﻩﺫﻫ ﻁﻴﻁﺨﺘ ﻲﻓ ﺎﻀﻴﺃ ﺓﺩﻋﺎﺴﻤﻠﻟ ﻭ لﺒ ،ﺀﺍﺩﻷﺍ ﺏﻘﻌﺘ لﻼﺨ . ﺀﺍﺩﺃ ﺱﻴﻴﺎﻘﻤﻭ ﺓﺩﺩﺤﻤ

(Score)لﻴﺠﺴـﺘﻟﺍ ﻭﺃ ﺔـﺠﺭﺩﻟﺍ ﻭـﻫ ﺎﻬﻨﻤ ﺀﺯﺠﻟﺍ ﻥﻴﻓﺭﻁ ﻥﻤ ﺔﻗﺎﻁﺒﻟﺍ ﻩﺫﻬﻟ ﻰﻨﻌﻤﻟﺍ لﺜﻤﻴﻭ ،ﻑﺍﺩـﻫﻸﻟ ﺔﻋﻭـﻀﻭﻤﻟﺍ ﺭﻴﻴﺎـﻌﻤﻟﺍ ﻕـﻓﻭ ﻰـﻠﻋ ﺱﺎـﻴﻘﻟﺍ ﺔـﻗﺎﻁﺒ ﻲـﻓ ﺯـﺠﻨﻤﻟﺍ ﻡﻗﺭﻟﺍ ﻲﻨﻌﻴﻭ " ﺎـﻬﻨﺍ ( 2000: 3 ،Rimar & et al.)ﺎﻬﻓﺭﻋ ﻙﻟﺫﻜ ،( Carlson &Mc Narlin,1992:8) : ﻲـﻫ ﺓﺩـﻋ ﺕﺍﺭﻭـﻅﻨﻤ لﻼـﺨ ﻥـﻤ ﺔﻤﻅﻨﻤﻟﺍ ﺀﺍﺩﺃ ﺭﺎﺒﺘﺨﻻ ﺔﻤﻤﺼﻤﻟﺍ ﺱﻴﻴﺎﻘﻤﻟﺍ ﻥﻤ ﺔﻋﻭﻤﺠﻤ ﺎـﻬﻴﻟﺍ ﺭـﻅﻨ ﺎـﻤﻜ ،(ﻲﻟﺎـﻤﻟﺍ ﺭﻭـﻅﻨﻤﻟﺍ ،ﻉﺍﺩـﺒﻹﺍﻭ ﻡﻠﻌﺘـﻟﺍ ،ﺔـﻴﻠﺨﺍﺩﻟﺍ ﺕﺎـﻴﻠﻤﻌﻟﺍ ،ﻥﻭﺒﺯﻟﺍ ) ﻭﻠـﺴ ﻰـﻠﻋ ﺯﻴﻜﺭﺘﻟﺎﺒ ﺀﺍﺩﻷﺍ ﺱﺎﻴﻘﻟ ﻡﺎﻅﻨ " ﺎﻬﻨﺍ ﻰﻠﻋ ( 2000: 292،Davis & Albrigiht ) ﺍﺫـﻫ ﻕﻔﺘﻴﻭ ."ﺔﻴﺠﻴﺘﺍﺭﺘﺴﻻﺍ ﻑﺍﺩﻫﻻﺍ ﻕﻴﻘﺤﺘ ﺽﺭﻐﻟ ﺓﺭﺸﺎﺒﻤﻟﺍ ﺭﻴﻏﻭ ﺓﺭﺸﺎﺒﻤﻟﺍ ﻡﻬﻟﺎﻤﻋﺍ ﻲﻓ ﻥﻴﻠﻤﺎﻌﻟﺍ ﺔـﻋﻭﻤﺠﻤ ﺩﻤﺘﻌﻴ ﺀﺍﺩﻷﺍ ﺱﺎﻴﻘﻟ لﺨﺩﻤ " ﺎﻬﻨﺍ ﻪﻟﻭﻘﺒ ( 2001: 281،Bontis)ﻪﺤﺭﻁ ﺎﻤ ﻊﻤ ﻡﻭﻬﻔﻤﻟﺍ ﻲـﺘﻟﺍ ﻕـﺌﺍﺭﻁﻟﺍ ﺭﺎـﻬﻅﺇ لﻭﺎﺤﺘ ﻲﺘﻟﺍ ﻡﻠﻌﺘﻟﺍﻭ ﻉﺍﺩﺒﻹﺍ ﺔﻗﺎﻁﺒﻟﺍ ﻩﺫﻫ ﺭﺼﺎﻨﻋ ﺯﺭﺒﺍ ﻥﻤﻭ ،ﺭﺼﺎﻨﻋ ﺎـﻬﻴﻟﺇ ﺍﺭﺎـﺸﺃﻭ ،ﺔـﻤﻴﻗ ﻕـﻠﺨﻭ ﻥﻴﺴـﺤﺘ ﺭﺎـﻁﺇ ﻲـﻓ ﺎـﻫﺩﺭﺍﻭﻤ ﺔـﻤﻅﻨﻤﻟﺍ ﺭﻤﺜﺘﺴـﺘ ﺎﻬﺒﺠﻭﻤﺒ ﺔـﻤﺠﺭﺘ ﻲﻠﻋ ﺔﻤﻅﻨﻤﻟﺍ ﺓﺩﻋﺎﺴﻤ ﻲﻟﺇ ﻑﺩﻬﻴ ﻱﺭﺍﺩﺇ ﻡﺎﻅﻨ ﺎﻬﻨﺄﺒ ،(Kaplan&Norton,1992,37) ﻥـﻤ ﻙﻟﺫﻭ .ﺔﻁﺒﺍﺭﺘﻤﻟﺍ ﺔﻴﺠﻴﺘﺍﺭﺘﺴﻹﺍ ﺕﺎﺴﺎﻴﻘﻟﺍﻭ ﻑﺍﺩﻫﻷﺍ ﻥﻤ ﺔﻋﻭﻤﺠﻤ ﻲﻟﺇ ﺎﻬﺘﺎﻴﺠﻴﺘﺍﺭﺘﺴﺍ ﺎﻬﺘﻴﺅﺭ ﺓﺩـﻴﺤﻭﻟﺍ ﺔـﻘﻴﺭﻁﻟﺍ لﺜﻤﻴ ﻲﻟﺎﻤﻟﺍ ﺭﻴﺭﻘﺘﻟﺍ ﺩﻌﻴ ﻡﻟ ﺙﻴﺤ ،ﻥﺯﺍﻭﺘﻤﻟﺍ ﺀﺍﺩﻷﺍ ﺔﻗﺎﻁﺒ ﻰﻠﻋ ﺩﺎﻤﺘﻋﻻﺍ لﻼﺨ ﺎـﻤﺃ ،ﺔﻴﻠﺒﻘﺘﺴـﻤﻟﺍ ﺎـﻬﺘﺎﻜﺭﺤﺘ ﻡـﺴﺭﻭ ﺎﻬﺘﻁﺸـﻨﺃ ﻡﻴـﻴﻘﺘ ﺎـﻬﻟﻼﺨ ﻥـﻤ ﺕﺎﻜﺭﺸﻟﺍ ﻊﻴﻁﺘﺴﺘ ﻲﺘﻟﺍ ﺔـﻌﺒﺭﺃ لﻼﺨ ﻥﻤ ﺀﺍﺩﻷﺍ ﺱﺎﻴﻘﻟ ﺓﺍﺩﺃ ﺎﻬﻨﺄﺒ ﺎﻬﻨﻋ ﺍﺭﺒﻋ ﺩﻘﻓ ( 2000, 11،Curry & Brysland) ﻲـﻓ ﻡﻬﺴـﻴ ﺎﻤﺒﻭ ( لﻴﻭﻤﺘﻟﺍ ،ﺭﻤﺘﺴﻤﻟﺍ ﻥﻴﺴﺤﺘﻟﺍ ،ﺔﻴﻠﺨﺍﺩﻟﺍ ﺕﺎﻴﻠﻤﻌﻟﺍ ،ﺔﻟﺩﺎﺒﺘﻤﻟﺍ ﺕﺎﻗﻼﻌﻟﺍ ) ﺕﻻﺎﺠﻤ " ﺩﻤﻷﺍ لﻴﻭﻁ ﻁﻴﻁﺨﺘﻟﺍ ﺭﻴﻭﻁﺘﻟ ﺀﺍﺩﻷﺍ ﺯﻴﺯﻌﺘﻭ ﺯﺎﺠﻨﺍ

ﺔﻌﻴﺭﺴ ﺓﺭﻭﺼ ﺭﻓﻭﺘ ﻲﺘﻟﺍ ﺱﻴﻴﺎﻘﻤﻟﺍ ﻥﻤ ﺔﻋﻭﻤﺠﻤ ﺎﻬﻨﺍ ( 2001, 3،Ryan) ﻥﻴﺒﻴ ﻥﻴﺤ ﻲﻓ ،ﺢﻟﺎﺼـﻤﻟﺃ ﺏﺎﺤﺼﺃﻭ ﺎﻬﻨﺌﺎﺒﺯ ﻯﺩﻟ ﺎﻬﻴﻠﻋ ﺔﻅﻓﺎﺤﻤﻟﺍﻭ ﺔﻤﻴﻘﻟﺍ ﻕﻠﺨﺒ ﺔﻤﻅﻨﻤﻟﺍ ﻡﺎﻴﻗ ﺔﻴﻔﻴﻜ لﻭﺤ ﺔﻠﻤﺎﺸﻭ : ﺎـﻬﻨﺄﺒ (16 ،2003 ، ﻲﺒﻟﺎﻐﻟﺍﻭ ﻱﺭﻤﺎﻌﻟﺍ) ﻡﻬﻨﻤﻭ ﻥﺯﺍﻭﺘﻤﻟﺍ ﺀﺍﺩﻷﺍ ﺱﺎﻴﻗ ﺔﻗﺎﻁﺒ ﻡﻬﻀﻌﺒﻟﺍ ﻑﺭﻌﻴﻭ

 

169

(( 119999 115599 ))20112011ﺭﺎﻳﺍﺭﺎﻳﺍ ﻊﺑﺎﺴﻟﺍﻊﺑﺎﺴﻟﺍ ــﻠﻠ((2288))ﺩﺪﻌﻟﺍﺩﺪﻌﻟﺍ ﺔﻳﺩﺎﺼﺘﻗﻻﺍﺔﻳﺩﺎﺼﺘﻗﻻﺍ ﻡﻮﻠﻌﻟﺍﻡﻮﻠﻌﻟﺍ ﺔﻠﳎﺔﻠﳎ

ﷲﺍﺪﺒﻋﷲﺍﺪﺒﻋ ﻥﻮﺴﻴﻣﻥﻮﺴﻴﻣ ﺪﲪﺍﺪﲪﺍ ﺀﻼﻋﺀﻼﻋ

ﺪﲪﺍ ﺪﲪﺍ ﺀﻼﻋ ﺀﻼﻋ ﺩ ﺩ ﻡ ﻡ ﻑﺍﺩـﻫﺃِ ﻲﻟﺇ ﺔﻤﻅﻨﻤﻟﺍ

ﻑﺍﺩـﻫﺃِ

ﻲﻟﺇ ﺔﻤﻅﻨﻤﻟﺍ ﺔﻴﺠﻴﺘﺍﺭﺘﺴﺇ ﺔﻤﺠﺭﺘﺒ ﻡﺘﻬﻴ ﺀﺍﺩﻷﺍ ﻡﻴﻴﻘﺘﻟ ﻡﺎﻅﻨ ﻡﻴﻤﺼﺘ لﻭﺎﺤ ﻲﻤﺎﻅﻨ لﻤﻋ لﻭﺃ . ﺭﻤﺘﺴﻤﻟﺍ ﻥﻴﺴﺤﺘﻠﻟ ﺕﺍﺭﺩﺎﺒﻤﻭ ﺔﻓﺩﻬﺘﺴﻤ ﺭﻴﻴﺎﻌﻤﻭ ﺱﻴﻴﺎﻘﻤﻭ ﺓﺩﺩﺤﻤ

ﺡﺎﺠﻨﻟ ﺔﻴﺴﺎﺴﻷﺍ ﺕﺎﻨﻭﻜﻤﻟﺍ ﻑﺼﻭ ﻰﻠﻋ ﺯﻜﺭﺘ ﻥﺯﺍﻭﺘﻤﻟﺍ ﺀﺍﺩﻷﺍ ﺱﺎﻴﻗ ﺓﺭﻜﻓ ﻥﺇ ﺓﺭﺎﺸﻹﺍ ﺭﺩﺠﺘﻭ :( 11 ، 2005 ،ﻥﺴﺤﻤﻟﺍ ﺩﺒﻋ ) ﺔﻴﻟﺎﺘﻟﺍ ﺕﺍﺭﺎﺒﺘﻋﻻﺍ ﺓﺎﻋﺍﺭﻤﺒ ﻙﻟﺫﻭ ،ﺎﻬﻟﺎﻤﻋﺃﻭ ﺔﻤﻅﻨﻤﻟﺍ ﺓﺭﻭﺼـﺒ ﺔـﻴﻟﺎﻤﻟﺍ ﺭـﻴﻏﻭ ﺔـﻴﻟﺎﻤﻟﺍ ﺔﺴﻴﺌﺭﻟﺍ ﺏﺴﻨﻟﺍ ﺏﻗﺍﺭﺘ ﺙﻴﺤ : ﻲﻟﺎﻤﻟﺍ ﺭﻴﻏﻭ ﻲﻟﺎﻤﻟﺍ ﺩﻌﺒﻟﺍ . ﺔﻠﺼﻭﺘﻤ ﺎـﻬﻨﺄﺒ ﻥﻴﺜﺤﺎﺒﻟﺍ ﺔﻴﺅﺭ ﻕﻓﻭ ﻰﻠﻋ ﻥﺯﺍﻭﺘﻤﻟﺍ ﺀﺍﺩﻷﺍ ﺔﻗﺎﻁﺒ ﻑﺭﻌﻨ ﻥﺃ ﻥﻜﻤﻴ ﻕﺒﺴ ﺎﻤ ﺀﻭﻀ ﻲﻓ ﻰﻟﺇ ﺎﻬﻓﺍﺩﻫﺃﻭ ﺎﻬﺘﻟﺎﺴﺭ ﺔﻤﺠﺭﺘ لﻼﺨ ﻥﻤ ﺔﻴﺠﻴﺘﺍﺭﺘﺴﻹﺍ ﺎﻬﻓﺍﺩﻫﺃ ﻕﻴﻘﺤﺘ ﻭﺤﻨ ﺔﻤﻅﻨﻤﻟﺍ ﻡﺩﻘﺘ ﺱﺎﻴﻘﻟ ﺓﺍﺩﺃ . ﺕﺍﺭﻭﻅﻨﻤﻟﺃ ﻥﻤ ﺔﻋﻭﻤﺠ ﻤ ﻭﺤﻨ ﺱﻴﻴﺎﻘﻤﻭ ﺕﺎﻜﻴﺘﻜﺘ

. ﺍﺩﻏﻭ ﻡﻭﻴﻟﺍﻭ ﺱﻤﻷﺍ ﻲﻫ ﺔﻴﻨﻤﺯ ﺩﺎﻌﺒﺃ ﺔﺜﻼﺜﺒ ﺀﺍﺩﻷﺍ ﺱﺎﻴﻗ ﺕﺎﻴﻠﻤﻋ ﻡﺘﻬﺘ :ﻲﻨﻤﺯﻟﺍ ﺩﻌﺒﻟﺍ

ﺎﻬﺣﺎﳒ ﻞﻣﺍﻮﻋﻭ ﱄﺎﻌﻟﺍ ﻢﻴﻠﻌﺘﻟﺍ ﰲ ﻥﺯﺍﻮﺘﳌﺍ ءﺍﺩﻷﺍ ﺔﻗﺎﻄﺑ ﺔﻴﻤﻫﺃ.2

ﻡﺎﻋ ﻭﺤﻨ ﻰﻠﻋ ﺔﻗﺎﻁﺒﻟﺍ ﺔﻴﻤﻫﺄﺒ ﻰﻟﺇ ﺭﻭﺭﻤﻟﺍ ﻱﺭﻭﺭﻀﻟﺍ ﻥﻤ ﺩﺠﻨ ﺍﺀﺩﺒﹰ

ﻭـﺤﻨ ﻰﻠﻋ ﺎﻬﻟﻭﺎﻨﺘﻟ ﺍﺩﻴﻬﻤﺘﹰ ﺀﺍﺩﻸﻟ ﺱﺎﻴﻗ ﻡﺎﻅﻨ ﻲﻫ ﻥﺯﺍﻭﺘﻤﻟﺍ ﺀﺍﺩﻷﺍ ﺔﻗﺎﻁﺒ ﻥﺇ ﻥﻴﺒﻨ ﻥﺃ ﻥﻜﻤﻴ ﺍﺫﻟ ،ﺔﻴﻤﻴﻠﻌﺘﻟﺍ ﺕﺎﻤﻅﻨﻤﻟﺍ ﻲﻓ ﺹﺎﺨ لﻼـﺨ ﻥﻤ ﻙﻟﺫﻭ ،ﻁﻘﻓ ﺔﻴﻟﺎﻤﻟﺍ ﺱﻴﻴﺎﻘﻤﻟﺍ ﻰﻠﻋ ﺩﻤﺘﻌﺘ ﻲﺘﻟﺍ ﺔﻴﺩﻴﻠﻘﺘﻟﺍ ﺀﺍﺩﻷﺍ ﺱﺎﻴﻗ ﺔﻤﻅﻨﺃ ﺏﻭﻴﻋ ﺩﺩﺤ ﺔﻴﺠﻴﺘﺍﺭﺘﺴﺇﻭ ﺔﻴﺅﺭ ﻡﺠﺭﺘﺘ ﺔﻗﺎﻁﺒ ﺕﻨﺎﻜ ﺔﺠﻴﺘﻨﻟﺍﻭ ﺔﻴﻟﺎﻤ ﺭﻴﻏ ﺔﻴﻓﺎﻀﺇ ﺔﻴﺴﺎﻴﻗ ﻑﺎﻨﺼﺃ ﺔﺜﻼﺜ ﺎﻬﻨﻴﻤﻀﺘ ،ﺔـﻴﻠﺨﺍﺩ ﺕﺎﻴﻠﻤﻋ ،ﻲﻟﺎﻤ ،ﻥﻭﺒﺯﻟﺍ ) ﺔﻋﻭﻨﺘﻤ ﺕﻻﺎﺠﻤ ﺔﻌﺒﺭﺃ ﻲﻓ ﺱﻴﻴﺎﻘﻤﻭ ﻑﺍﺩﻫﺃ ﻰﻟﺇ لﻤﻌﻟﺍ ﺓﺩﺤﻭ ﺔـﻤﻅﻨﻤﻟﺍ ﺎﻬﻨﻤ ﻊﻔﺘﻨﺘ ﻥﺃ ﻥﻜﻤﻴ ﺔﻴﻤﻫﺃ ﻥﻤ ﺭﺜﻜﺃ ﻙﺎﻨﻫ ﻥﺇ ﺎﻨﻫ ﻩﺭﻜﺫ ﺩﻴﻔﻤﻟﺍ ﻥﻤ لﻌﻟﻭ .( ﻉﺍﺩﺒﺇﻭ ﻭﻤﻨ ﺀﺍﺩﻷﺍ ﺱﺎـﻴﻗ ﻲـﻓ ﺎﻴﺍﺯﻤ ﻥﻤ ﺔﻘﻴﺭﻁﻟﺍ ﻩﺫﻫ ﻪﺒ ﻊﺘﻤﺘﺘ ﺎﻤ ﻥﻋ ﻼﻀﻓ ، ﺔﻗﺎﻁﺒﻟﺍ ﻰﻠﻋ ﺎﻫﺩﺎﻤﺘﻋﺍ ﺔﺠﻴﺘﻨ :ﺎــﻤﻫﺭﻜﺫ ﻥﻴﺘﺴــﻴﺌﺭ ﻥﻴﺘﺯــﻴﻤ ﺎــﻬﻨﻤ لــﻌﻟ ﻥﻴﺜﺤﺎــﺒﻟﺍ ﻥــﻤ ﺩــﻴﺩﻌﻟﺍ ﺎﻫﺩﺩــﺤ : ﺎﻤﻫﻭ .( 2002,2-4 ، Akkermans & Vanorschot )

ﻩﺫﻫ ﻕﻓﻭ ﻰﻠﻋ ﺎﻬﺼﺤﻓ ﻡﺘﻴ ﻥﻷ ﺔﺠﺎﺤﺒ ﺔﻠﻴﻠﻗ ﺀﺍﺩﺃ ﺕﺍﺭﺸﺅﻤ :ﺕﺍﺭﺸﺅﻤﻟﺍ ﻥﻤ ﺔﻠﻴﻠﻗ ﺩﺍﺩﻋﺇ ﺎﻬﺼﺤﻓ -ﻙﻟﺫﺒﻭ .ﺔﻌﺒﺭﻷﺍ ﺎﻬﺘﺍﺭﻭﻅﻨﻤ ﻥﻤ ﺭﻭﻅﻨﻤ لﻜﻟ ﻡﻤﺼﺘ ﻥﺇ ﺏﺠﻴ ﺱﻴﻴﺎﻘﻤ (3-5) ﻑﺼﺘ ﺎﻬﻨﺃﻭ ،ﺔﻗﺎﻁﺒﻟﺍ لﺎـﺠﻤ لﻜ ﻥﻤﻀﻭ ،ﻁﻘﻓ ﺔﻌﺒﺭﻷﺍ ﺀﺍﺩﻷﺍ ﺕﻻﺎﺠﻤ ﻰﻠﻋ ﺯﻴﻜﺭﺘﻟﺍ ﻰﻠﻋ ﻥﻴﺭﻴﺩﻤﻟﺍ ﺭــــﺒﺠﺘ ﻲﻬﻓ ﺓﺯـــﻴﻤﻟﺍ ﻩﺫﻫ ﻥﺎﻓ ﺔــﻴﻓﺭﻌﻤ ﺭـﻅﻨ ﺔﻬﺠﻭ ﻥـﻤﻭ .ﺔﺴﻴﺌﺭﻟﺍ ﺀﺍﺩﻷﺍ ﺕﺍﺭﺸﺅﻤ ﻰﻠﻋ ﺯﻴﻜﺭﺘﻟﺍ ﻡﺘﻴ

( 2000,5 ، Kaplan & Norton ) . ﺔﻗﺎﻁﺒﻠﻟ ﺓﺭﻴﺒﻜﻟﺍ ﺔﻌﻔﻨﻤﻟﺍﻭ ﻥﻴﺴﺤﺘﻟﺍﻭ ﺡﻭﻀﻭﻟﺍ ﺱﻜﻌﺘ

 

170

((ﺔﻟﺎﺣﺔﻟﺎﺣ ﺔﺳﺍﺭﺩﺔﺳﺍﺭﺩ)) ﻥﺯﺍﻮﺘﳌﺍﻥﺯﺍﻮﺘﳌﺍ ﺀﺍﺩﻷﺍﺀﺍﺩﻷﺍ ﺔﻗﺎﻄﺑﺔﻗﺎﻄﺑ ﻡﺍﺪﺨﺘﺳﺎﺑﻡﺍﺪﺨﺘﺳﺎﺑ ﻪﻤﻴﻴﻘﺗﻭﻪﻤﻴﻴﻘﺗﻭ ﻞﺻﻮﳌﺍﻞﺻﻮﳌﺍ ﺔﻌﻣﺎﺟﺔﻌﻣﺎﺟ ﺀﺍﺩﺃﺀﺍﺩﺃ ﺱﺎﻴﻗﺱﺎﻴﻗ

ﻞﺻﻮﳌﺍ ﻞﺻﻮﳌﺍ ﺔﻌﻣﺎﺟ ﺔﻌﻣﺎﺟ ﺀﺍﺩﺃ ﺀﺍﺩﺃ ﺱﺎﻴﻗ ﺱﺎﻴﻗ

ﻲـﻓ ﺎﻬﻨﻴﻤﻀـﺘ ﻡﺘ ﺔﻴﻟﺎﻤﻟﺍ ﺭﻴﻏﻭ ﺔﻴﻟﺎﻤﻟﺍ ﺱﻴﻴﺎﻘﻤﻟﺍ لﻜ ﻥﺇ :ﺔﻔﻠﺘﺨﻤﻟﺍ ﺔﻓﺭﻌﻤﻟﺍ لﻭﻘﺤ ﻡﺩﺨﺘ ﺎﻬﻨﺃ -ﺏ ﺔﺒـﺴﺎﺤﻤﻟﺍ لـﻘﺤ ﻲـﻓ ﻼﺜﻤﹰ ﺓﺭﻜﻔﻟﺍ ﺍﻭﺭﺒﺘﺨﺍ ﺔﻔﻠﺘﺨﻤ ﺔﻴﺭﺍﺩﺇ لﻭﻘﺤ ﻥﻤ ﻥﻴﺜﺤﺎﺒﻟﺍ ﻥﺎﻓ ﻙﻟﺫﻜ ﺔﻗﺎﻁﺒﻟﺍ لﻘﺤ ﻲﻓ ﻙﻟﺫﻜﻭ .( 1994,52،Newing) لﺒﻗ ﻥﻤ ﺔﻗﺎﻁﺒﻟﺍ ﻕﻴﺒﻁﺘﻭ ﺔﺴﺍﺭﺩ ﺕﻤــﺘ ﺩﻘﻓ ﺔﻴﺭﺍﺩﻹﺍ .( Mooraj&Oyon,1999,17 ) ﺎﻬﺘﻨﻭﺭﻤ ﺕﺘﺒﺜﺃ ﺩﻗ ﺎﻬﻨﺈﻓ ﺔﻴﻠﻴﻐﺸﺘﻟﺍ ﺕﺎﻴﻠﻤﻌﻟﺍ ﺓﺭﺍﺩﺇ

ﻲﺘﻟﺍﻭ ﻲﻟﺎﻌﻟﺍ ﻡﻴﻠﻌﺘﻟﺍ ﺔﺌﻴﺒ ﻲﻓ ﺔﻗﺎﻁﺒﻟﺍ ﻕﻴﺒﻁﺘ ﺔﺠﻴﺘﻨ ﻕﻘﺤﺘﺘ ﻲﺘﻟﺍ ﺩﺌﺍﻭﻔﻟﺍ ﺩﺩﺤﻨ ﻥﺃ ﻥﻜﻤﻴ ﻪﻴﻠﻋ

( 1998, 2 ، Relyea & Hafner ) : ﺔﻴﺘﻵﺍ ﻁﺎﻘﻨﻟﺎﺒ ﺎﻫﺭﺼﺤ ﻥﻜﻤﻴ

.ﻲﺠﻴﺘﺍﺭﺘﺴﻻﺍ ﺭﻴﻜﻔﺘﻠﻟ ﺔﻓﻭﻟﺄﻤ ﺔﻐﻟ ﺭﻓﺍﻭﺘ ﺎﻬﻨﺃ

-أ

.ﺔﻔﻠﺘﺨﻤ ﺕﺍﺭﻭﻅﻨﻤ ﻥﻤ ﺯﻴﻤﺘﻟﺍ ﻑﻴﺭﻌﺘ

-ب

-ت

.ﻡﻬﻤ ﻭﻫ ﺎﻤ ﻰﻠﻋ ﻉﻭﻤﺠﻤﻟﺍ ﺯﻴﻜﺭﺘ

 

-ث

.ﻕﺌﺍﺭﻁﻟﺍ لﻀﻓﺄﺒﻭ ﺔﻨﺭﺎﻘﻤﻠﻟ ﺕﺎﻨﺎﻴﺒ ﺭﻓﻭﺘ

.ﻥﻭﺎﻌﺘﻟﺍﻭ ﺭﺍﻭﺤﻠﻟ ﻕﺎﻴﺴ ﺭﻓﻭﺘ

-ج

. ﺀﺍﺩﻷﺍ ﻡﺎﻤﺃ ﻑﻘﺘ ﺯﺠﺍﻭﺤ ﻱﺃ ﻊﻓﺭ

- ح

ﻡﻴـﻠﻌﺘﻟﺍ ﻲـﻓ ﺔـﻗﺎﻁﺒﻟﺍ ﻕﻴﺒﻁﺘﻟ ﺔﻴﻤﻫﺃ ﻥﻤ (Relyea & Hafner ) ﻩﺍﺭﻜﺫ ﺎﻤ ﻥﻋ ﻼﻀﻓﹰ

ﻥـﻤ ﺎـﻫﺯﺍﺭﺒﺇ ﻥﻜﻤﻴ ﺔﻴﻤﻫﺃ ﺏﻴﻭﺼﺘﻟﺍ ﺔﻗﺎﻁﺒﻟ ﻥﺍ ( 1998,110،Markham ) ﻑﺎﻀﺃ ،ﻲﻟﺎﻌﻟﺍ

: لﻼﺨ

ﻭـﻤﻨﻠﻟ ﺎـﻬﺠﺎﺘﺤﺘ ﺔـﺴﻭﻤﻠﻤ ﺭـﻴﻏ لﻤﺍﻭﻋ ﻰﻠﻋ ﺎﻫﺩﻴﻜﻭﺘ ﻲﻓ ﺕﺎﻌﻤﺎﺠﻟﺍ ﺩﻋﺎﺴﺘ ﻥﺃ ﻥﻜﻤﻴ ﺎﻬﻨﺃ . ﺔﻴﻟﺎﻤﻟﺍ ﺱﻴﻴﺎﻘﻤﻠﻟ لﻴﺩﺒﻜ ﺱﻴﻟﻭ ﺔﻤﻤﺘﻤﻜ ﺎﻬﻴﻟﺇ ﺭﻅﻨﻟﺍ ﺏﻭﺠﻭ ﻊﻤ ،ﻲﻠﺒﻘﺘﺴﻤﻟﺍ

. ﺔﻴﻠﻴﻐﺸﺘﻟﺍﻭ ﺔﻴﻟﺎﻤﻟﺍ ﺱﻴﻴﺎﻘﻤﻠﻟ لﻀﻓﺃ ﺎﹰ ﻤﻬﻓ ﺭﻓﻭﻴ ﺎﻬﻘﻴﺒﻁﺘ ﻥﺃ

ﻲـﻬﻓ ،ﺓﺩﺩﺤﻤ ﺱﻴﻴﺎﻘﻤ ﻰﻠﻋ ﺎﻫﺭﺎﺼﺘﻗﺍﻭ ﻡﻬﺘﺎﻤﻴﻴﻘﺘ ﺩﻴﺩﺤﺘ ﻰﻠﻋ ﺕﺎﻌﻤﺎﺠﻟﺍ ﻲﻁﻁﺨﻤ ﺭﺒﺠﺘ ﺎﻬﻨﺃ ﺕﺍﺭﻭـﻅﻨﻤ ﻰﻠﻋ ﺯﻴﻜﺭﺘﻟﺍ لﻼﺨ ﻥﻤ ﻰﻨﺩﻷﺍ ﺩﺤﻟﺍ ﻰﻟﺇ ﺕﺎﻤﻭﻠﻌﻤﻟﺎﺒ ﻁﺍﺭﻓﻹﺍ لﻴﻠﻘﺘ ﻰﻠﻋ ﺩﻋﺎﺴﺘ ﻙﻟﺫﺒ

. ﺀﺍﺩﻷﺍ

 

171

(( 119999 115599 ))20112011ﺭﺎﻳﺍﺭﺎﻳﺍ ﻊﺑﺎﺴﻟﺍﻊﺑﺎﺴﻟﺍ ــﻠﻠ((2288))ﺩﺪﻌﻟﺍﺩﺪﻌﻟﺍ ﺔﻳﺩﺎﺼﺘﻗﻻﺍﺔﻳﺩﺎﺼﺘﻗﻻﺍ ﻡﻮﻠﻌﻟﺍﻡﻮﻠﻌﻟﺍ ﺔﻠﳎﺔﻠﳎ

ﷲﺍﺪﺒﻋﷲﺍﺪﺒﻋ ﻥﻮﺴﻴﻣﻥﻮﺴﻴﻣ ﺪﲪﺍﺪﲪﺍ ﺀﻼﻋﺀﻼﻋ

ﺪﲪﺍ ﺪﲪﺍ ﺀﻼﻋ ﺀﻼﻋ ﺩ ﺩ ﻡ ﻡ ﺎﻬﺤـﻀﻭﻨ ﻥﺃ ﻥﻜﻤﻴ ،

ﺎﻬﺤـﻀﻭﻨ ﻥﺃ ﻥﻜﻤﻴ ،ﻡﻴﻠﻌﺘﻟﺍ ﺔﺌﻴﺒ ﻲﻓ ﺔﻗﺎﻁﺒﻟﺍ ﺩﺎﻤﺘﻋﺍ ﺡﺎﺠﻨ لﻤﺍﻭﻋ ﺩﻴﺩﺤﺘ ﺩﺩﺼ ﻲﻓ ﺎﻤﺃ ﻡﻋﺩﻟ لﻜﺸﻟﺍ ﻪﺴﻜﻌﻴ ﺎﻤ ﺓﺎﻋﺍﺭﻤ ﻊﻤ (Relyea&Hafner,1998, 25) ﻪﻴﻟﺇ ﺭﺎﺸﺃ ﻱﺫﻟﺍ (1) لﻜﺸﻟﺎﺒ :( 1 ) لﻜﺸﻟﺎﺒ ﻪﺼﻴﺨﻠﺘ ﻥﻜﻤﻴ ﻱﺫﻟﺍﻭ ﻡﻴﻠﻌﺘﻟﺍ لﺎﻤﻋﺃ ﺝﺫﻭﻤﻨﺃ

(ﺔﻴﻤﻳدﺎآأ ﺔﻣﺪﺧ) ﻞﻤﻌﻟا فاﺪهﺄﺑ ﺔـــــﻌﻣﺎﺠﻟا ﺔﻳؤر ﻂـــﺑر

ﺔـــــﻌﻣﺎﺠﻟا ﺔﻳؤر ﻂـــﺑر ( حﺎﺠﻨﻟا ﺮﻴﻳﺎﻌﻣ )

(حﺎﺠﻨﻟا ﺮﻴﻳﺎﻌﻣ)

ﺔــﺑﻮــﻏﺮﻤـﻟا ﺞﺋﺎـــﺘﻨﻟا ﺪـﻳﺪـﺤﺗ

ﺞﺋﺎـــﺘﻨﻟا ﺪـﻳﺪـﺤﺗ ( حﺎﺠﻨﻟا تاﺪﻳﺪﻬﺗ )

(حﺎﺠﻨﻟا تاﺪﻳﺪﻬﺗ) ﺔــﻌﻣﺎﺠﻟا ﻲﻓ ﺮـــﻄﺨﻟا ﺔــﺌﻴﺑ ﺮـﺻﺎﻨﻋ ﺺﻴﺨﺸﺗ

(BS) ﺔﻧزاﻮﺘﻤﻟا تﺎﺟرﺪﻟا ﺔﻗﺎﻄﺑ ﺬﻴﻔﻨﺗو ﺮﻳﻮﻄﺗ

ﻞﻤﻌﻟا ﻂﻄﺧ ﺮﻳﻮﻄﺗو ﺞﺋﺎﺘﻨﻟا ﻞﻴﻠﺤﺗ

(1)ﻞﻜﺷ

ﱄﺎﻌﻟﺍ ﻢﻴﻠﻌﺘﻟﺍ ﺔﺌﻴﺒﻟ ﻝﺎﻤﻋﻷﺍ ﺝﺫﻮﳕﺃ

Source:

Relyea,

Vice&

Hafner،Kristine,”

The

Balanced

Scorecard

in

Higher

Education” CSU Quality Improvement S.ymposium,1998:4،

WWW uco

edu

ﺔﻧﺯﺍﻮﺘﳌﺍ ءﺍﺩﻷﺍ ﺔﻗﺎﻄﺒﻟ ﺔﻌﺑﺭﻷﺍ (ﺩﺎﻌﺑﻷﺍ)ﲑﻇﺎﻨﳌﺍ.3

ﺔـﻟﻭﺎﺤﻤ ﻲـﻓ ﺔﻴﺠﺘﺍﺭﺘﺴﻹﺍ ﺱﻴﻴﺎﻘﻤﻟﺍ ﻥﻴﺒ ﻥﺯﺍﻭﺘﻟﺍ ﺯﻴﺯﻌﺘ ﻰﻠﻋ ﻥﺯﺍﻭﺘﻤﻟﺍ ﺀﺍﺩﻷﺍ ﺔﻗﺎﻁﺒ لﻤﻌﺘ . ﺎﻬﻘﻴﻘﺤﺘ ﺔﻤﻅﻨﻤﻟﺍ ﻰﻠﻋ ﺏﺠ ﻴ ﻲﺘﻟﺍ ﺔﻁﺒﺍﺭ ﺘﻤﻟﺍ ﻑﺍﺩﻫﻷﺍ ﻕﻴﻘﺤﺘ ﻲـﺘﻟﺍﻭ ﺕﺍﺀﺍﺭﺠﻹﺍ ﻥﻤ ﺔﻋﻭﻤﺠﻤ ﻰﻟﺇ ﺎﻬﺘﻴﺠﻴﺘﺍﺭﺘﺴﺇﻭ ﺔﻤﻅﻨﻤﻟﺍ ﺔﻤﻬﻤ ﻡﺠﺭﺘﺘ ﺔﻗﺎﻁﺒﻟﺍ ﻩﺫﻫ ﻥﺇ ﺔﻴﻟﺎﻤ ﺕﺎﻴﺎﻏ ﻰﻟﺇ لﻭﺼﻭﻟﺍ ﺩﺭﺠﻤ ﻰﻠﻋ ﺯﻜﺭﺘ ﻻ ﺔﻗﺎﻁﺒﻟﺍ ﻥﺇ ،ﺎﻬﺘﻴﺠﻴﺘﺍﺭﺘﺴﺇ ﻕﻴﺒﻁﺘ لﻤﻋ ﺭﺎﻁﺇ لﺜﻤﺘ ﻥﺇ ، ﺔﻴﻟﺎﻤﻟﺍ ﺎﻬﺘﺎﻴﺎﻏ ﺔﻴﺒﻠﺘﻟ ﺎﻫﺯﺭﺤﺘ ﻥﺍ ﺔﻤﻅﻨﻤﻟﺍ ﻰﻠﻋ ﻲﺘﻟﺍ ﺔﻴﻟﺎﻤ ﺭﻴﻏ ﻑﺍﺩﻫﺃ ﻰﻠﻋ ﺀﻭﻀﻟﺍ ﻁﻠﺴﺘ لﺒ ﺎـﺜﻟﺎﺜ ،ﻥﻭﺒﺯﻟﺍ ﺎﻴﻨﺎﺜ ، ﺔﻴﻟﺎﻤﻟﺍ ﻻﻭﺍ : ﺏﻨﺍﻭﺠ ﺔﻌﺒﺭﺃ ﻥﻤ ﺔﻤﻅﻨﻤﻟﺍ ﺀﺍﺩﺃ ﺱﻴﻘﺘ ﻥﺯﺍﻭﺘﻤﻟﺍ ﺀﺍﺩﻷﺍ ﺔﻗﺎﻁﺒ

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((ﺔﻟﺎﺣﺔﻟﺎﺣ ﺔﺳﺍﺭﺩﺔﺳﺍﺭﺩ)) ﻥﺯﺍﻮﺘﳌﺍﻥﺯﺍﻮﺘﳌﺍ ﺀﺍﺩﻷﺍﺀﺍﺩﻷﺍ ﺔﻗﺎﻄﺑﺔﻗﺎﻄﺑ ﻡﺍﺪﺨﺘﺳﺎﺑﻡﺍﺪﺨﺘﺳﺎﺑ ﻪﻤﻴﻴﻘﺗﻭﻪﻤﻴﻴﻘﺗﻭ ﻞﺻﻮﳌﺍﻞﺻﻮﳌﺍ ﺔﻌﻣﺎﺟﺔﻌﻣﺎﺟ ﺀﺍﺩﺃﺀﺍﺩﺃ ﺱﺎﻴﻗﺱﺎﻴﻗ

ﻞﺻﻮﳌﺍ ﻞﺻﻮﳌﺍ ﺔﻌﻣﺎﺟ ﺔﻌﻣﺎﺟ ﺀﺍﺩﺃ ﺀﺍﺩﺃ ﺱﺎﻴﻗ ﺱﺎﻴﻗ

ﻲـﺘﻟﺍ ﺕﺍﺀﺍﺭـﺠﻹﺍ ﻲـﻓ ﺔﻤﻅﻨﻤﻟﺍ ﺔﻴﺠﻴﺘﺍﺭﺘﺴﺇ ﺭﺜﺅﺘﻭ .ﻭﻤﻨﻟﺍﻭ ﻡﻠﻌﺘﻟﺍ ﺎﻌﺒﺍﺭﻭ ﺔﻴﻠﺨﺍﺩ لﻤﻋ ﺕﺎﻴﻠﻤﻋ ﻩﺫـﻫ ﺕﻴﻤﺴ ﺩﻘﻟ ،(Horngren-2005,448) ﺕﺎﻫﺎﺠﺘﻻﺍ ﻩﺫﻫ ﻥﻤ لﻜ ﻲﻓ ﺀﺍﺩﻷﺍ ﻊﺒﺘﺘﻟ ﺎﻬﻤﺩﺨﺘﺴﺘ ﻡﻴـﻴﻘﺘﻟ ﺱﺎﻘﻴ ﻲﻟﺎﻤﻟﺍ ﺭﻴﻏ ﺀﺍﺩﻷﺍﻭ ﺕﺎﻫﺎﺠﺘﻻﺍ ﻩﺫﻫ ﻥﻤ ﻼﻜﹰ ﻥﻻ (ﻥﺯﺍﻭﺘﻤﻟﺍ ﺀﺍﺩﻷﺍ ﺔﻗﺎﻁﺒ)ـﺒ ﺔﻗﺎﻁﺒﻟﺍ ﺯـﻴﻜﺭﺘ ﻥـﻤ لـﻠﻘﺘ ﻥﺯﺍﻭﺘﻤﻟﺍ ﺀﺍﺩﻷﺍ ﺔﻗﺎﻁﺒ ﻥﺇ ،ﺩﺤﺍﻭ ﺭﻴﺭﻘﺘ ﻲﻓ ﺩﻤﻷﺍ لﻴﻭﻁﻭ ﺩﻤﻷﺍ ﺭﻴﺼﻗ ﺀﺍﺩﺃ ﺔﻴﺠﻴﺘﺍﺭﺘـﺴﻻﺍ ﺕﺍﺭـﺸﺅﻤﻟﺍ ﻥﻻ ،ﺔﻴﻠﺼﻔﻟﺍ ﺕﺍﺩﺌﺎﻌﻟﺍ لﺜﻤ ﺩﻤﻷﺍ ﺭﻴﺼﻗ ﻲﻟﺎﻤﻟﺍ ﺀﺍﺩﻷﺍ ﻰﻠﻋ ﻥﻴﺭﻴﺩﻤﻟﺍ ﺔﻜﺭﺸـﻟﺍ ﺎـﻬﺒ ﻡﻭﻘﺘ ﻲﺘﻟﺍ ﺕﺍﺭﻴﻐﺘﻟﺍ ﺱﻴﻘﺘ ﻥﻭﺒﺯﻟﺍ ﺎﻀﺭﻭ ﺔﻴﻋﻭﻨﻟﺍ لﺜﻤ ﺀﺍﺩﻷﺎﺒ ﺔﻘﻠﻌﺘﻤﻟﺍ ﺔﻴﻟﺎﻤﻟﺍ ﺭﻴﻏ ﺕﺍﺩﺌﺎﻋ ﻲﻓ ﺓﺭﺸﺎﺒﻤ ﺭﻬﻅﺘﻻ ﺩﻗ ﺩﻤﻻﺍ ﺔﻠﻴﻭﻁ ﺕﺍﺭﻴﻐﺘﻟﺍ ﻩﺫﻬﻟ ﺔﻴﻟﺎﻤﻟﺍ ﺓﺩﺌﺎﻔﻟﺍ ﻥﺇ ،لﻴﻭﻁﻟﺍ ﻯﺩﻤﻟﺍ ﻰﻠﻋ ﺔـﻴﻟﺎﻤﻟﺍ ﺭـﻴﻏ ﺕﺍﺀﺍﺭﺠﻻﺍ ﻲﻓ ﻱﻭﻗ ﻥﺴﺤﺘﻭ ﺔﻜﺭﺸ ﺔﻴﺠﻴﺘﺍﺭﺘﺴﺇ ﻙﺎﻨﻫ ﺕﻨﺎﻜ ﻭﻟ ﻥﻜﻟﻭ ﺩﻤﻻﺍ ﺓﺭﻴﺼﻗ .(Horngren, 2005:448) ﺔﻴﻠﺒﻘﺘﺴﻤ ﺔﻴﺩﺎﺼﺘﻗﺍ ﺔﻤﻴﻗ ﻥﻴﻭﻜﺘ ﻰﻟﺇ ﺓﺩﺎﻋ ﺭﻴﺸﻴ ﺍﺫﻫ ﻥﺎﻓ ﺞﺌﺎﺘﻨﻟﺍ ﻰﻠﻋ ﺯﻜﺭﺘ ﻲﻟﺎﻤﻟﺍ ﺀﺍﺩﻸﻟ ﺱﺎﻴﻘﻟﺍ ﺔﻤﻅﻨﺃ ﻥﻻ ﺀﺎﺠ ﺔﻗﺎﻁﺒﻟﺍ ﻲﻓ ﻥﺯﺍﻭﺘﻤ ﺢﻠﻁﺼﻤ ﻥﺍ ﻱﺇ ﻡﺎـﻤﺘﻫﻻﺍ لﻭـﺤﺘ ﺕﺎﻨﻴﻌﺴﺘﻟﺍ ﺔﻴﺍﺩﺒﻭ ﺕﺎﻨﻴﻨﺎﻤﺜﻟﺍ ﻲﻓ ﻥﻜﻟﻭ ﻥﻴﻜﻟﺎﻤﻟﺍ ﺭﻅﻨ ﺔﻬﺠﻭ ﺱﻜﻌﺘ ﻲﺘﻟﺍ ﺔﻴﻟﺎﻤﻟﺍ ﺭـﻴﻏ ﺯـﻴﻜﺭﺘﻟﺍ ﺢﺒﺼﺄﻓ ﻥﻴﻜﻟﺎﻤﻟﺍ ﺏﻨﺎﺠ لﻤﻫﺃﻭ ﺕﺎﻤﺩﺨﻟﺍﻭ ﺓﺩﻭﺠﻟﺍﻭ ﻥﻴﻜﻠﻬﺘﺴﻤﻟﺍ ﻰﻟﺇ ﺓﺭﻴﺒﻜ ﺓﺭﻭﺼﺒ ﻥﻭـﺒﺯﻟﺍ ﺀﺎـﻀﺭﺇﻭ ﺓﺩﻭﺠﻟﺍ ﻲﻓ ﺕﺤﺠﻨ ﺩﻗ ﺕﺎﻜﺭﺸﻟﺍ ﻥﻤ ﺩﻴﺩﻌﻟﺍ ﻥﺃ ﻰﻟﺇ ﻯﺩﺃ ﻱﺫﻟﺍ ﺭﻤﻷﺍ ،ﻥﺯﺍﻭﺘﻤ ﺱﻴﻴﺎﻘﻤﻟﺍ ﻥﻴﺒ ﻥﺯﺍﻭﺘﻟﺍ ﺔﻟﻭﺎﺤﻤ لﻼﺨ ﻥﻤ ﺔﻴﻤﺴﺘﻟﺍ ﻩﺫﻫ ﻰﻠﻋ ﺕﻠﺼﺤ ﻙﻟﺫﻟ ،ﺭﺌﺎﺴﺨﻟ ﺕﻀﺭﻌﺘ ﺎﻬﻨﻜﻟﻭ . ﺩﻤﻷﺍ لﻴﻭﻁﻟﺍﻭ ﺭﻴﺼﻘﻟﺍ ﺀﺍﺩﻷﺍ ﻥﻤ لﻜ ﻡﻴﻭﻘﺘﻟ ﺔﻴﻟﺎﻤﻟﺍ ﺭﻴﻏﻭ ﺔﻴﻟﺎﻤﻟﺍ ﺔﻴﺠﻴﺘﺍﺭﺘـﺴﺇﻭ ﺔـﻴﺅﺭ لﻴﻭﺤﺘ ﻰﻠﻋ ﻡﻭﻘﺘ ﺔﻠﻤﺎﺸ ﻡﻴﻴﻘﺘ ﺔﻴﻠﻤﻋ لﺜﻤﻴ ﻥﺯﺍﻭﺘﻤﻟﺍ ﺀﺍﺩﻷﺍ ﺔﻗﺎﻁﺒ ﻥﺇ ﻥﺯﺍﻭـﺘﻟﺍ ﻥـﻤ ﻪﻘﻘﺤﺘ ﺎﻤ ﻥﻋ ﻼﻀﻓ ،ﺱﻴﻴﺎﻘﻤﻟﺍ ﻥﻤ ﺔﻴﺴﺎﺴﺃ (ﻊﻴﻤﺎﺠﻤ) ﺭﻴﻅﺎﻨﻤ ﺔﻌﺒﺭﺃ ﻰﻟﺇ ﺔﻤﻅﻨﻤﻟﺍ ﻥﻴﻨﺌﺍﺩـﻟﺍﻭ ﻡﻬﺴﻷﺍ ﺔﻠﻤﺤﻭ ﻥﻴﺩﺭﻭﻤﻟﺍﻭ ( ﻥﻴﺩﻴﻔﺘﺴﻤﻟﺍ )ﻥﺌﺎﺒﺯﻟﺎﺒ ﺔﻠﺜﻤﺘﻤ ﺔﻴﺠﺭﺎﺨﻟﺍ ﺕﺍﺭﻭﻅﻨﻤﻟﺎﻓ .ﺎﻤﻬﻨﻴﺒ ﺭﻭـﻅﻨﻤ ﻥـﻋ ﻼﻀـﻓ ،ﺔﻤﻅﻨﻤﻟﺍ لﺨﺍﺩ ﻡﺘﺘ ﻲﺘﻟﺍ ﺕﺎﻴﻠﻤﻌﻟﺎﺒ ﺔﻠﺜﻤﺘﻤ ﺔﻴﻠﺨﺍﺩﻟﺍ ﺕﺍﺭﻭﻅﻨﻤﻟﺍﻭ ،ﻡﻫﺭﻴﻏﻭ ﺞﺌﺎـﺘﻨﻭ ﺕﺍﺭـﺸﺅﻤ ﻥﻴـﺒ ﻊﻤﺠﺘ ﺎﻬﻨﺃ ،ﻯﺭﺨﺃ ﺔﻬﺠ ﻥﻤ ﺔﻴﻟﺎﻤﻟﺍ ﺕﺍﺭﻭﻅﻨﻤﻟﺍﻭ ﺔﻬﺠ ﻥﻤ ﻭﻤﻨﻟﺍﻭ ﻡﻠﻌﺘﻟﺍ .ﻯﺭـﺨﺃ ﺔـﻬﺠ ﻥـﻤ ﺔـﻤﻅﻨﻤﻠﻟ ﻲﻠﺒﻘﺘﺴـﻤﻟﺍ ﺀﺍﺩﻷﺍ ﺩﻭـﻘﺘ ﻲﺘﻟﺍ ﺕﺍﺭﺸﺅﻤﻟﺍﻭ ﺭﻀﺎﺤﻟﺍﻭ ﻲﻀﺎﻤﻟﺍ : ﻥﻴﺜﺤﺎﺒﻟﺍ ﺭﻅﻨ ﺔﻬﺠﻭ ﻕﻓﻭ ﻰﻠﻋ ﺕﺍﺭﻭﻅﻨﻤﻟﺍ ﻩﺫﻫ ﺽﺭﻌﺘﺴﻨ ﻑﻭﺴ ﺍﺫ ﻟ

ﺔﻴﻟﺎﻤﻟﺍ ﺱﻴﻴﺎﻘﻤﻟﺍ ﻥﻷ ﻙﻟﺫﻭ ﻲﻟﺎﻤﻟﺍ ﺭﻭﻅﻨﻤﻟﺎﺒ ﺔﻨﺯﺍﻭﺘﻤﻟﺍ ﺕﺎﺠﺭﺩﻟﺍ ﺔﻗﺎﻁﺒ ﻅﻔﺘﺤﺘ : ﻲﻟﺎﻤﻟﺍ ﺭﻭﻅﻨﻤﻟﺍ.ﻥﺎﻜ ﺍﺫﺇ ﺎﻤ ﺢﻀﻭﺘ ﺎﻬﻨﺃﻭ ،ﺓﺯﺠﻨﻤﻟﺍ لﺎﻤﻋﻸﻟ ﺱﺎﻴﻘﻠﻟ ﺔﻠﺒﺎﻘﻟﺍ ﺔﻴﺩﺎﺼﺘﻗﻻﺍ ﺞﺌﺎﺘﻨﻟﺍ ﺹﻴﺨﻠﺘ ﻲﻓ ﺔﻤﻴﻗ ﺕﺍﺫ ﻲﺘﻟﺍ ﺔﻴﺌﺎﻬﻨﻟﺍ ﺔﺠﻴﺘﻨﻟﺍ ﻕﻴﻘﺤﺘﻭ ﺔﻴﺴﺎﺴﻷﺍ ﺕﺎﻨﻴﺴﺤﺘﻟﺍ ﺀﺍﺭﺠﺇ ﻲﻓ ﻡﺃ ﻡﻬﺴﻴ ﺔﻤﻅﻨﻤﻟﺍ ﺔﻴﺠﻴﺘﺍﺭﺘﺴﺇ ﺫﻴﻔﻨﺘ ﻥﻭﻜﺘ ﻥﻷ لﻴﻤﺘ ﺔﻴﻟﺎﻤﻟﺍ ﺱﻴﻴﺎﻘﻤﻟﺍ ،( Kaplan&Norton,1996:77) ﺎﻬﻘﻴﻘﺤﺘ ﻰﻟﺇ ﺔﻤﻅﻨﻤﻟﺍ ﻭﺒﺼﺘ

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(( 119999 115599 ))20112011ﺭﺎﻳﺍﺭﺎﻳﺍ ﻊﺑﺎﺴﻟﺍﻊﺑﺎﺴﻟﺍ ــﻠﻠ((2288))ﺩﺪﻌﻟﺍﺩﺪﻌﻟﺍ ﺔﻳﺩﺎﺼﺘﻗﻻﺍﺔﻳﺩﺎﺼﺘﻗﻻﺍ ﻡﻮﻠﻌﻟﺍﻡﻮﻠﻌﻟﺍ ﺔﻠﳎﺔﻠﳎ

ﷲﺍﺪﺒﻋﷲﺍﺪﺒﻋ ﻥﻮﺴﻴﻣﻥﻮﺴﻴﻣ ﺪﲪﺍﺪﲪﺍ ﺀﻼﻋﺀﻼﻋ

ﺪﲪﺍ ﺪﲪﺍ ﺀﻼﻋ ﺀﻼﻋ ﺩ ﺩ ﻡ ﻡ ﻥﻤ ﺕﺎـﻌﻴﺒﻤﻟﺍ ﻡﺠﺤ ﻭﻤﻨ

ﻥﻤ ﺕﺎـﻌﻴﺒﻤﻟﺍ ﻡﺠﺤ ﻭﻤﻨ ،لﺎﻤﻟﺍ ﺱﺃﺭ ﻰﻠﻋ ﺩﺌﺎﻌﻟﺍ ،ﻲﻠﻴﻐﺸﺘﻟﺍ لﺨﺩﻟﺍ ﺱﺎﻴﻗ لﻼﺨ ﻥﻤ ﺢﺒﺭﻟﺎﺒ ﺔﻘﻠﻌﺘﻤ

( 2002:

4،Phadnis) ﺔـﻓﺎﻀـﻤﻟﺍ ﺔﻴﺩﺎﺼـﺘﻗﻻﺍ ﺔـﻤﻴﻘﻟﺍ ،ﺕﺍﺩﺍﺭـﻴﻹﺍ ﺩـﻴﻟﻭﺘ ،ﻥﻴـﻌﻤ ﺞﺘﻨﻤ .( Horngren &et al., 1996: 465 ) ( Goh,2000:2 )

لﻼـﺨ ﻥـﻤ لﺎﻤﻋﻷﺍ ﻰﻟﺇ ﺭﻅﻨﻟﺍ ﻥﻴﺭﻴﺩﻤﻟﺍ ﻰﻠﻋ ﺏﺠﻴ لﻫ ،ﻥﻻﺃ ﻪﺴﻔﻨ ﺡﺭﻁﻴ ﻱﺫﻟﺍ لﺍﺅﺴﻟﺍ لﺨﺩـﻟﺍﻭ ﺕﺎـﻌﻴﺒﻤﻟﺎﻜ ﺩﻤﻷﺍ ﺓﺭﻴﺼﻗ ﺔﻴﻟﺎﻤﻟﺍ ﺱﻴﻴﺎﻘﻤﻟﺎﺒ ﻡﺎﻤﺘﻫﻻﺍ ﻡﻬﻴﻠﻋ ﺏﺠﻴ لﻫﻭ ؟ ﻲﻟﺎﻤﻟﺍ ﺭﻭﻅﻨﻤﻟﺍ ﺎـﻌﻠﻁﺘﹰ ﻲـﺘﻟﺍﻭ (SVA) ( shareholders Value Analysis ) ﻡﻬﺴﻷﺍ ﻲﻠﻤﺎﺤ ﺔﻤﻴﻗ لﻴﻠﺤﺘ ﺀﺎﺠ ﻡﺎﻤﻸﻟ ﻥﻴـﻌﻤ ﻡﺼﺨ لﺩﻌﻤﺒ ﺎﻬﻤﺼﺨﺒ ﺕﺎﻘﻓﺩﺘﻟﺍ ﻩﺫﻬﻟ ﺔﻴﻟﺎﺤﻟﺍ ﺔﻤﻴﻘﻟﺍ ﺩﺎﺠﻴﺇﻭ ﺔﻴﻠﺒﻘﺘﺴﻤﻟﺍ ﺔﻴﻟﺎﻤﻟﺍ ﺕﺎﻘﻓﺩﺘﻟﺎﺒ ﺄﺒﻨﺘﺘ ﺕﺭـﻴﻐﺘ ﺔﺴﻓﺎﻨﻤﻟﺍ ﺕﺎﺤﻠﻁﺼﻤ ﻥﺍ ﺍﻭﺭﻴ ﺫﺍ ﺔﻴﻟﺎﻤﻟﺍ ﺱﻴﻴﺎﻘﻤﻟﺍ ﻡﻫﺩﻴﻜﺄﺘ ﻲﻓ ﺍﺩﻴﻌﺒﹰ ﺩﺎﻘﻨﻟﺍ ﺽﻌﺒ ﺏﻫﺫﻴﻭ ﺔـﻬﺠﻭ ﻥﻭﻤﻋﺩﻴﻭ ﻥﻴﻠﻤﺎﻌﻟﺍ ﻊﻓﺍﻭﺩﻭ ﺔﻴﻋﻭﻨﻟﺍﻭ ﻥﻭﺒﺯﻟﺍ ﺎﻀﺭ ﻥﺴﺤﺘ ﻻ ﺔﻴﺩﻴﻠﻘﺘﻟﺍ ﺔﻴﻟﺎﻤﻟﺍ ﺱﻴﻴﺎﻘﻤﻟﺍ ﻥﺍﻭ ﺔﻠﻴﺼـﺤ ﻭـﻫ ﻲـﻟﺎﻤﻟﺍ ﺡﺎﺠﻨﻟﺍ ﻥﺍﻭ ﺔﻴﻠﻴﻐﺸﺘﻟﺍ ﺔﻁﺸﻨﻷﺍ ﺔـﺠﻴﺘﻨ ﻭﻫ ﻲﻟﺎﻤﻟﺍ ﺀﺍﺩﻷﺍ ﻥﺎﺒ ﻩﺫﻫ ﻡﻫﺭﻅﻨ . ( 1992,77-79 ، Kaplan & Norton ) ﺩ ﻴﺠ لﻜﺸﺒ ﺔﻴﺴﺎﺴﻷﺍ ﺔﻁﺸﻨﻷﺎﺒ ﻡﺎﻴﻘﻠ ﻟ ﺔﻴﻘﻁﻨﻤ

ﺭـﺜﻜﺃ ﺱﻴﻴﺎـﻘﻤﻟﺍ ﻩﺫﻫ لﻌﺠﻟ ﺔﻟﻭﺎﺤﻤ ﻲﻓﻭ ﺩﺩﺼﻟﺍ ﺍﺫﻬﺒ ﺡﺭﻁﻴ لﺍﺅﺴ ﻥﻤ ﺭﺜﻜﺃ ؟ :ﻲﻠﻴﻐﺸﺘﻟﺍ

ﺕﺎـﺠﺘﻨﻤﻟﺍﻭ ﺔﺒﺎﺠﺘـﺴﻻﺍ ﻥﻤﺯﻭ ،ﺔﻴﻋﻭﻨﻟﺍ ﻥﺎﺒ ﻥﻴﺭﻴﺩﻤﻟﺍ ﺭﻜﺫﺘ ﺔﻴﺭﻭﺩﻟﺍ ﺔﻴﻟﺎﻤﻟﺍ ﺕﺎﻨﺎﻴﺒﻟﺍ ﻥﺇ لـﺒ ﺔـﻠﻴﻠﻗ ﺔﻴﻠﻴﻐﺸـﺘ ﺕﺎﻘﻔﻨ ﺓﺩﻴﺠ ﺔﻴﻗﻭﺴ ﺔﺼﺤﻭ ﺕﺎﻌﻴﺒﻤ ﻰﻟﺇ ﻡﺠﺭﺘﺘ ﺎﻤﺩﻨﻋ ﺔﻤﻅﻨﻤﻟﺍ ﻊﻔﻨﺘ ﺓﺩﻴﺠﻟﺍ ﻕﻭﺴـﻠﻟ ﺕﺎﺠﺘﻨﻤﻟﺍ ﺡﺭﻁ ﺕﻗﻭ ﻥﺃ ﻑﻴﻜ ﻙﺍﺭﺩﺇ لﻼﺨ ﻥﻤ ﺭﺜﻜﺃ ﺔﻴﻟﺎﺜﻤﺒ ﺭﻤﻷﺍ ﺍﺫﻫ ﻰﻟﺇ ﺭﻅﻨﻟﺍ ﻥﻜﻤﻴﻭ ﺎﻨﻫ ﻡﺌﺎﻘﻟﺍ ﻱﺩﺤﺘﻟﺎﻓ .ﺔﻴﻠﻴﻐﺸﺘﻟﺍ ﺕﺎﻘﻔﻨﻟﺍ لﻴﻠﻘﺘﻭ ﺔﻴﻟﺎﻋ ﺔﻴﻗﻭﺴ ﺔﺼﺤ ﻰﻟﺇ ﻱﺩﺅﺘﺴ ﺓﺩﻴﺩﺠ ﺕﺎﺠﺘﻨﻤ ﻡﻴﺩﻘﺘﻭ لﻜ ﻁﺒﺭ ﺏﺠﻴ ﺭﻤﻻﺍ ﺔﻴﺎﻬﻨ ﻲﻓ .ﺔﻴﻟﺎﻤﻟﺍ ﺞﺌﺎﺘﻨﻟﺍﻭ ﺕﺎﻴﻠﻤﻌﻟﺍ ﻥﻴﺒ ﺔﻘﻴﺜﻭ ﺕﺎﻁﺎﺒﺘﺭﺍ ﻊﻨﺼ ﺔﻴﻔﻴﻜ ﻡﻠﻌﺘ ﻭﻫ ﻲﻟﺎﻤﻟﺍ ﺭﻭﻅﻨﻤﻟﺍ ﻑﺍﺩﻫﺍ ﻕﻴﻘﺤﺘ ﻰﻠﻋ ﺓﺭﺩﻘﻟﺎﺒ ،ﺔﻗﺎﻁﺒﻟﺍ ﻲﻓ ﻯﺭﺨﺍ ﺕﺍﺭﻭﻅﻨﻤ ﻲﻓ ﺱﻴﻴﺎﻘﻤﻟﺍﻭ ﻑﺍﺩﻫﻻﺍ ﺔﻴﻟﺎﻤ ﺕﺍﺩﺌﺎﻋ ﻴﻟﻭﺘ ﻭﻫ ،لﻴﻭﻁﻟﺍ ﺩﻤﻻﺍ ﻰﻠﻋ ﺔﻤﻅﻨﻤﻟﺍ ﺔﻴﺎﻏ ﻥﺍ ﺢﻀﻭﻴ ﺔﻴﻟﺎﻤﻟﺍ ﻑﺍﺩﻫﻻﺎﺒ ﻁﺒﺭﻟﺍ ﺍﺫﻫﻭ ﻰـﻠﻋ لـﻤﻌﻟﺍ ﺓﺩﺤﻭ ﺓﺩﻋﺎﺴﻤ ﺕﺍﺭﺩﺎﺒﻤﻟﺍﻭ ﺞﻤﺍﺭﺒﻟﺍﻭ ﺕﺎﻴﺠﻴﺘﺍﺭﺘﺴﻻﺍ ﻊﻴﻤﺠ ﻰﻠﻋ ﺏﺠﻴﻭ ﻥﻴﺭﻤﺜﺘﺴﻤﻠﻟ . ﺔﻴﻟﺎﻤﻟﺍ ﺎﻬﻓﺍﺩﻫﺍ ﻕﻴﻘﺤﺘ

ﺔـﻴﻟﺎﻤﻟﺍ ﺕﺎﺴﺎﻴﻘﻟﺍ ﻥﻋ ﺀﺎﻨﻐﺘﺴﻻﺎﺒ ﻡﻬﻀﻌﺒ ﺩﺎﻨ ؟ﺔﻴﻟﺎﻤﻟﺍ ﺕﺎﺴﺎﻴﻘﻟﺍ لﻫﺎﺠﺘ ﻥﻜﻤﻴ لﻫ ﻥﻻﺃﻭ ﺏـﺠﻴ لـﺒ ﺔﻴﻟﺎﺤﻟﺍ لﻤﻌﻟﺍ ﺔﺌﻴﺒ ﻲﻓ ﺡﺎﺠﻨﻟﺍ ﻰﻠﻋ ﺎﻴﻭﻗﹰ ﻼﻴﻟﺩ ﻡﺩﻘﺘ ﺎﻬﻨﺃ ﺫﺇ ﺕﺎﻤﻅﻨﻤﻟﺍ ﺀﺍﺩﺃ ﺱﺎﻴﻗ ﻲﻓ ﻥﻜﻤﺘ ﻲﺘﻟﺍﻭ ﺏﻭﻴﻌﻟﺍﻭ ﺩﻗﺎﻔﻟﺍ ﺀﺎﻐﻟﺈﺒ ﻡﻭﻘﻴﺴ ﻙﻟﺫ ﻥﺃ ﺙﻴﺤﺓﺩﻭﺠﻟﺍﻭ ،ﺩﻴﻔﺘﺴﻤﻟﺍ ﺀﺎﻀﺭﺇ ﻰﻠﻋ ﺯﻴﻜﺭﺘﻟﺍ

 

174

((ﺔﻟﺎﺣﺔﻟﺎﺣ ﺔﺳﺍﺭﺩﺔﺳﺍﺭﺩ)) ﻥﺯﺍﻮﺘﳌﺍﻥﺯﺍﻮﺘﳌﺍ ﺀﺍﺩﻷﺍﺀﺍﺩﻷﺍ ﺔﻗﺎﻄﺑﺔﻗﺎﻄﺑ ﻡﺍﺪﺨﺘﺳﺎﺑﻡﺍﺪﺨﺘﺳﺎﺑ ﻪﻤﻴﻴﻘﺗﻭﻪﻤﻴﻴﻘﺗﻭ ﻞﺻﻮﳌﺍﻞﺻﻮﳌﺍ ﺔﻌﻣﺎﺟﺔﻌﻣﺎﺟ ﺀﺍﺩﺃﺀﺍﺩﺃ ﺱﺎﻴﻗﺱﺎﻴﻗ

ﻞﺻﻮﳌﺍ ﻞﺻﻮﳌﺍ ﺔﻌﻣﺎﺟ ﺔﻌﻣﺎﺟ ﺀﺍﺩﺃ ﺀﺍﺩﺃ ﺱﺎﻴﻗ ﺱﺎﻴﻗ

ﻡﺎﻤﺘﻫﻻﺍ ﻱﺭﻭﺭﻀﻟﺍ ﻥﻤﻓ ﺍﺫﻫ ﻊﻤﻭ ،لﻗﺃ ﺕﻼﺨﺩﻤ ﺔﻴﻤﻜﺒ ﺎﻬﺴﻔﻨ ﺕﺎﺠﺭﺨﻤﻟﺍ ﺔﻴﻤﻜ ﻡﻴﺩﻘﺘ ﻥﻤ ﺕﺎﻤﻅﻨﻤﻟﺍ . ﺕﺎﻤﻅﻨﻤﻟﺎﺒ ﻥﺯﺍﻭﺘﻤﻟﺍ ﺀﺍ ﺩﻷﺍ ﺱﺎﻴﻘﻟ ﻯﺭﺨﻷﺍ ﺩﺎﻌﺒﻷﺍ ﺏﻨﺎﺠ ﻰﻟﺇ ﺔﻴﻟﺎﻤﻟﺍ ﺕﺎﺴﺎﻴﻘﻟﺎﺒ

ﻥﻭـﺒﺯﻟﺍ ﻰـﻠﻋ ﺯﻜﺭﺘ ﺔﻤﺎﻋ ﺔﻟﺎﺴﺭ ﻡﻭﻴﻟﺍ ﺕﺎﻤﻅﻨﻤ ﻥﻤ ﺭﻴﺜﻜﻠﻟ ﻥﺇ :ﻲﻨﺌﺎﺒﺯﻟﺃ ﺭﻭﻅﻨﻤﻟﺍ .ﺀﺍﺩﺃ ﻥﺍﻭ "لﺎـﻤﻋﻸﻟ ﺔـﻴﺠﺫﻭﻤﻨ ﺔﻟﺎﺴﺭ "ﻲﻫ ﻩﺫﻫﻭ ﺎﻬﻨﺌﺎﺒﺯﻟ ﺔﻤﻴﻘﻟﺍ ﻕﻴﻘﺤﺘ ﻲﻓ ﻰﻟﻭﻷﺍ ﺔﺒﺘﺭﻤﻟﺍ لﺘﺤﺘﻟ ﺫﺍ ﻙـﻟﺫ ﺔـﻴﺒﻠﺘﻟ ﺔﻗﺎﻁﺒﻟﺍ ﺕﺀﺎﺠﻭ .ﺎﻴﻠﻌﻟﺍ ﺓﺭﺍﺩﻺﻟ ﺔﻴﻭﻟﻭﺃ ﺍﺫ ﺢﺒﺼﺃ ﺎﻬﻨﺌﺎﺒﺯ ﺭﻅﻨ ﺔﻬﺠﻭ ﻥﻤ ﺕﺎﻤﻅﻨﻤﻟﺍ ﺔـﺼﺎﺨ ﺱﻴﻴﺎﻘﻤ ﻲﻓ ﻥﻭﺒﺯﻟﺍ ﺔﻤﺩﺨ لﻭﺤ ﺔﻤﻅﻨﻤﻠﻟ ﺔﻤﺎﻌﻟﺍ ﺔﻟﺎﺴﺭﻟﺍ ﺔﻤﺠﺭﺘ ﺓﺭﺍﺩﻹﺍ لﺎﺠﺭ ﻥﻤ ﺏﻠﻁﺘﺘ ﻑﺎﻨـﺼﺃ ﺔـﻌﺒﺭﺃ ﻰـﻟﺇ ﺎﻬﻤﻴﺴـﻘﺘ ﻥـﻜﻤﻴ ﻥﻭـﺒﺯﻟﺍ ﺕﺎﻤﺎﻤﺘﻫﺍ ﻥﺍﻭ .ﻡﻬﻘﺤﺒ ﺔﻤﻬﻤﻟﺍ لﻤﺍﻭﻌﻟﺍ ﺱﻜﻌﺘ :( Kaplan&Norton,1992,73-74 )

ﻥﺌﺎـﺒﺯﻟﺍ ﺕﺎـﺠﺎﺤ ﺔﻴﺒﻠﺘﻟ ﺔﺒﻭﻠﻁﻤ ﺕﻗﻭﻟﺍ ﺱﻴﻴﺎﻘﻤ ﻥﺇ ،ﺔﻤﺩﺨﻟﺍﻭ ﺀﺍﺩﻷﺍ ﻭ ﺔﻴﻋﻭﻨﻟﺍ ﺕﻗﻭﻟﺍ ﺕـﻗﻭ ﻰـﻟﺇ ﺔﻨﻴﻌﻤ ﺔﻤﺩﺨ ﻭﺃ ﺞﺘﻨﻤﻟ ﺏﻠﻁﻟﺍ ﻡﻠﺴﺘ ﺕﻗﻭ ﻥﻤ ﺍﺀﺩﺒﹰ ﻪﺴﺎﻴﻗ ﻥﻜﻤﻴﻭ ،ﺓﺩﻭﺠﻭﻤﻟﺍ ﺕﺎﺠﺘﻨﻤﻟﺍﻭ . ﻲﻠﻌﻓ لﻜﺸﺒ ﻥﻭﺒﺯﻟﺍ ﻰﻟﺇ ﺔﻤﺩﺨﻟﺍ ﻭﺃ ﺞﺘﻨﻤﻟﺍ ﺍﺫﻬﻟ ﻡﻴﻠﺴﺘﻟﺍ ﻭﺃ ﺡﺭﻁﻟﺍ

ﺎﻬﻜﺭﺩـﻴ ﺎـﻤﻜ ﺔـﻤﺩﻘﻤﻟﺍ ﺕﺎﺠﺘﻨﻤﻟﺍ ﻲﻓ ﺏﻭﻴﻌﻟﺍ ﺕﺎﻴﻭﺘﺴﻤ ﺱﻴﻘﺘ ﺎﻬﻨﺈﻓ ﺔﻴﻋﻭﻨﻟﺍ ﺱﻴﻴﺎﻘﻤ ﺎﻤﺍ ﺡﺭـﻁ ﻭﺍ ﻡﻴﻠﺴـﺘﻭ ﺕﺍﺅﺒﻨﺘ ﺔﻗﺩﻭ ﺩﺩﺤﻤﻟﺍ ﺕﻗﻭﻟﺍ ﻲﻓ ﻡﻴﻠﺴﺘﻟﺍ ﺎﻀﻴﺃ ﺔﻴﻋﻭﻨﻟﺍ ﺱﻴﻘﺘﻭ ،ﻥﻭﺒﺯﻟﺍ ﺎﻬﺴﻴﻘﻴﻭ ﺔـﻤﻅﻨﻤﻟﺍ ﺕﺎﻤﺩﺨﻭ ﺕﺎﺠﺘﻨﻤ ﺔﻤﻫﺎﺴﻤ ﺔﻴﻔﻴﻜ ﺱﻴﻘﺘ ﺎﻬﻨﺈﻓ ﺔﻤﺩﺨﻟﺍﻭ ﺀﺍﺩﻷﺍ ﺱﻴﻴﺎﻘﻤﺒ ﻕﻠﻌﺘﻴ ﺎﻤﻭ .ﺝﻭﺘﻨﻤﻟﺍ ﺍﺫﻫ .ﺎﻬﻨﺌﺎﺒﺯﻟ ﺔﻤﻴﻗ ﺩﺎﺠﻴﺇ ﻲﻓ ﺎﻬﺘﺎﺠﺘﻨﻤ ﺔﻔﻠﻜﻟ ﺔﺴﺎﺴﺤ ﻥﻭﻜﺘ ﻥ ﺍ

ﺎـﻬﺒ ﺯـﻴﻤﺘﺘ ﻲـﺘﻟﺍ ﺔﻴﻠﺨﺍﺩﻟﺍ ﺕﺎﻴﻟﺎﻌﻔﻟﺍﻭ ﺔﻁﺸﻨﻷﺍ ﻊﻴﻤﺠ ﻪﺒ ﺩﺼﻘﻴﻭ :ﺔﻴﻠﺨﺍﺩﻟﺍ ﺕﺎﻴﻠﻤﻌﻟﺍ ﺭﻭﻅﻨﻤ .ﺕﺎـﺒﻠﻁﺘﻤ ﺔﻴﺒﻠﺘ ﻲﻓ ﺎﻬﺘﺭﺩﻗ ﻯﺩﻤﻭ ﺔﻤﻅﻨﻤﻟﺍ