Mediating Strategic Resources in the Relationship between Strategic Control and Achieving Strategic Goals: The Modifying Role of Performance Appraisal Strategy at The Taxes Bureau in The Northern State

Abstract

 The study aims toinvestigatethe mediating role of strategic resources in the relationship between strategic control and achieving strategic goals. In addition to the modifying role ofperformance appraisal strategy at The Taxes Bureau in The Northern State. The problem of the study focuses on decrease of achieving strategic goals level in the bureaubecause of unawareness of implementingstrategic control and usingstrategic resources in the bureau.Three hypotheses were developed and a questionnaire was designed. After data collection and analysis from the respondents, the study reached up to a significant relationship between strategic resources&achieving strategic goals with an impact coefficient of (1.303), strategic resources partial mediating the relationship betweenstrategic control&achievingstrategic goals with anindirect effect of (0.308), andperformance appraisal strategy modifying the relationship betweenstrategic control andachievingstrategic goalswith a change in the determination coefficients of (0.031). The study recommended there is a need to increase leadership & employees awareness in the importance of strategic management fields.