الخلاصة

Abstract There has been an emergence of a new term in the accounting field due to recent developments in various sectors such as the industrial and service sectors and the need for the development of accounting methods that are suitable for these advances. The term agility originally came from graceful thought which is one of the trending important terms that have been produced in accounting through the use of one of the modern methods represented by agile accounting. This study conducted a performance evaluation process in the Najaf governorate, Zamzam Tourist Complex which is one of the key tourist hotels. The study relied on the point box in the performance evaluation process assuming there is wastage in hotel resources. The finding showed that if the performance fund is used in the service unit, it will lead to getting rid of the existing waste and it will raise the efficiency of performance in the Zamzam Tourist Complex Hotel. Through this result, the study proved the validity of this hypothesis presented. More importantly, this study finds that the lack of control over these resources and the lack of an efficient system used in controlling the disbursement, resources and equipment are among the main reasons for the existence of real waste in the hotel. Lastly, this study recommends that fund performance must be applied in detail in order to activate the role of oversight and internal audit, which will have a positive impact on and ultimately lift the performance evaluation of the hotel.