The role of management accounting tools in improving financial performance

The aim of this thesis is to explain the role of management accounting tools in improving financial performance in government institutions, which are distributed to the employees of the oil companies in Kirkuk by means of questionnaires. In the first part of the study, the concept of management accounting is explained, its importance and purposes, and definitions of management accounting tools are given. In the second part, financial performance, performance evaluation, financial analysis were explained and the financial performances of the employees in public institutions were evaluated. The third part was the application part of the study that included the questionnaire. It was distributed to the employees of the oil companies in Kirkuk and the data were collected and analyzed to achieve the research objectives. The study resulted in a validity coefficient of 0.057. Looking at the results, it is concluded that all the hypotheses of the study are accepted, that is the hypotheses are obtained according to the data in the study.