The study explained the accounting measurement and its impact on the quality of administrative disclosure through the report of the board of directors, through the application to 50 companies listed on the Abu Dhabi and Dubai Financial Markets, The problem with the study was that there is no way to disclose management information in the published financial statements, despite the emergence of several administrative standards that help in measuring and disclosing administrative performance, so the research answers the following question: is there a statistically significant relationship between accounting measurement and disclosure of administrative performance through the board of Directors Report?, The study used (PLS-SEM) in the analysis of the study and came to the following conclusions: The results of the study showed a statistically significant relationship between the application of the accounting measurement (AM) and the disclosure of management performance (DMP) through the Board of Directors Report (BDR), The study also came up with the following recommendations: The need to shift towards modern trends in the disclosure of management performance (DMP) through the Board of Directors Report (BDR).