ISSN: 2222-6990
Open access
The Iraqi Federal Board of Supreme Audit serves as the primary oversight institution responsibilities and governmental activities, safeguard public funds, and reinforce accountability. However, the efficient funding of these activities faces challenges due to legal barriers concerning the autonomy of the Iraqi Federal Board of Supreme Audit. Moreover, this study aims at clarifying the relationship between the high-performance working systems on adaptive performance and the mediating role of individual innovative behaviour in the Iraqi federal board of supreme audit. Furthermore, this quantitative cross-sectional study investigated the correlation of high-performance working systems on adaptive performance and the mediating role of individual innovative behaviour in the Iraqi federal board of supreme audit. A total of current study collected data from 295 special, first, second, third mangers were online surveyed in which participants were asked to provide responses to 61 items designed to capture four specific variables. The data underwent analysis using both SPSS and PLS-SEM techniques. The findings revealed that both relevance and importance of high-performance working systems on adaptive performance and the mediating role of individual innovative behaviour in the Iraqi federal board of supreme audit. The result of the study demonstrated a significant relationship of high-performance working systems, along with the mediating role of individual innovative behaviour, in influencing adaptive performance. Overall, this study contributes to a deeper comprehension of adaptive performance. Furthermore, the study concludes with theoretical and practical insights beneficial to both academics and practitioners.
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