Résumé:
This study aims to know the impact of governance on the financial performance of
institutions, through a case study of the Naftal Corporation – Mostaganem. In addition to
generalities about financial performance from definitions, standards, as well as the most
important basic indicators to measure it. In order to answer the problem posed, the study
relied on the descriptive approach, by distributing a questionnaire to a sample of (35)
employees in the institution under study, which included three( 03) Themes: The first axis
represented personal data, while the second axis was about the independent variable
(governance principles and mechanisms), it measures four (04) dimensions: Board
responsibilities, disclosure and transparency, internal audit, external audit; while the third
axis relates to the dependent variable. (The financial performance of the institution) The
questionnaire data was processed using the SPSS program. The study concluded that
governance positively affects the financial performance of the Naftal-Mostaghanem
Corporation –
