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

Abstract 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.