Abstract
This research deals with the use of a four-dimensional strategy to compete in university services and work to evaluate the performance of government units in higher education and scientific research using the costs of the quality of services performed by graduates of the Higher Institute in its two branches of the legal, cost and administrative accountant.
In this study first, a conceptual model is presented for the correlation between the four-dimensional competition strategy and the costs of service quality in higher education units, and then the implementation procedures are explained in government ministries. Secondly, explaining the importance of higher education and its units in achieving success in institutions and government ministries using one of the dimensions of competition, and finally, the results obtained from its implementation are discussed in the Higher Institute for Accounting and Financial Studies in its two branches of Legal Accountant, Costs and Administration.