Measuring the Level of Performance of Accounting Units and Their Impact on the Control Environment

Purpose: The research aims to study the measurement of performance accounting units level sample by using Federal quality Model European (EFQM) Design/methodology/approach: which included seven dimensions "Leadership, Strategic Planning, External Focus, Information and Analysis, Faculty / Staff Workplace Process Effectiveness & Outcomes Achievements" And its effect on Control Environment, includes three dimensions: "Integrity, management philosophy commitment powers" . is supervisory colleges affiliated with University Baghdad in Iraq, a was chosen that fifty-one individuals departments. Originality/value: we scale has been developed examine under (EFQM). Findings: That these are located at first model, lowest economic unit can emerge, indicates must give priority improvement, as it noted this had an effective impact achieving control environment sample, means performance, whatever quality, affects environment, except whenever high better.