The Role of the European Quality Model (EFQM:2020) In Enhancing Entrepreneurial Behavior

Applied research in the General Tax Authority

Authors

  • Alaa mohammed Hussain Ali AL-nassar
  • Asst. Prof. Dr. Kholoud Hadi Abboud Al-Rubaie

DOI:

https://doi.org/10.34093/rvjjvc34

Keywords:

The European Quality Model, Entrepreneurial Behavior

Abstract

Abstract:

               This research aims to clarify the role of the European quality model with its three axes (the orientation axis, the implementation axis, and the results axis) in enhancing the dimensions of entrepreneurial behavior represented by (the creative dimension, the proactive dimension, the risk-taking dimension, and the entrepreneurial culture dimension) and through informing the researcher during field visits  To the General Authority for Taxes and reviewing the work applied in the Authority, it became clear that it lacks quality management standards, in addition to the lack of clarity of the concept of entrepreneurial behavior and administrative decision-making, despite its importance and the extent of its impact at the present time. Therefore, quality management in the General Authority for Taxes can be strengthened through the application of the European Quality Model (EFQM):  2020), as it lacks the adoption of a specific and solid model that contributes to enhancing its entrepreneurial behavior, which reflects positively on the performance of the entire organization under study, as it is possible, by applying the European quality model, to raise the level of quality of services provided by the body in question in order to reach results through which it can be proven.  The application of the European Quality Model has a role in enhancing entrepreneurial behavior in the General Authority for Taxes, and the researcher has reached a set of conclusions, the most important of which is the importance of the European Quality Model (EFQM: 2020) in evaluating the performance of employees periodically through individual performance indicators linked to organizational performance and effective planning.  To attract, develop and retain the required talents and capabilities and ensure the availability of the necessary competencies, resources, opportunities and powers for workers.

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Published

2024-03-31

How to Cite

The Role of the European Quality Model (EFQM:2020) In Enhancing Entrepreneurial Behavior: Applied research in the General Tax Authority. (2024). Journal of Accounting and Financial Studies ( JAFS ), 19(66), 67-84. https://doi.org/10.34093/rvjjvc34