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The aim of the present study is to investigate the relationship between efficiency and performance with creating value in West Azerbaijan general Governors Office. Two main hypotheses and seven secondary hypotheses were developed. The statistical population comprised of 1520 employers working at West Azerbaijan General Governors Office. Sample size was determined as 307 using Cochran formula. The questionnaires are taken into account as standard. The validity of the questionnaire is confirmed and the reliability is evaluated based on Cronbach alpha coefficient method. Kolmogorov-Smirnov test is used to study the normality distribution of variables and Pearson correlation coefficient is employed the results of the study show a strong correlation among the variables.
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