بررسی موانع اجرای حسابرسی عملکرد مدیریت (مطالعه موردی دستگاههای اجرایی استان آذربایجان شرقی)
محورهای موضوعی : مدیریت بازرگانیرسول برادران حسن زاده 1 , معصومه محبوبی بناب 2 , غلامرضا رحیمی رحیمی 3
1 - عضو هیأت علمی (استادیار)گروه حسابداری، واحد تبریز، دانشگاه آزاد اسلامی،تبریز، ایران
2 - کارشناس ارشد مدیریت دولتی
3 - عضو هیأت علمی (استادیار) واحد بناب ،دانشگاه آزاد اسلامی، بناب، ایران
کلید واژه: موانع, اجرای حسابرسی عملکرد مدیریت, دستگاههای اجرایی,
چکیده مقاله :
این تحقیق سعی می کند موانع اجرای حسابرسی عملکرد مدیریت را در دستگاههای اجرایی استان آذربایجان شرقی بررسی و تاثیر هر یک از موانع را بر اجرای حسابرسی عملکرد مدیریت اولویت بندی نماید. جامعه آماری تحقیق حسابرسان و ذیحسابان دستگاههای اجرایی استان آذربایجان شرقی می باشد. تحقیق حاضر از حیث هدف کاربردی و با توجه به موضوع، پرسش، اهداف، فرضیه ها، از نوع پیمایشی می باشد. روش گردآوری اطلاعات در پژوهش حاضر از نوع کتابخانه ای و میدانی می باشد. این تحقیق دارای6 فرضیه می باشد. در سطح آمار استنباطی برای آزمون فرضیه ها ازآزمون t تک گروهی استفاده گردیده است. برای رسیدن به اهداف تحقیق ، پرسشنامه ای که حاوی 33 سوال است به مقیاس لیکرت تنظیم گردید. نتایج تحقیق نشان داد که نبود شفافیت در اهداف سازمانها، نبود استراتژی مناسب در سازمانها، ضعف سیستم ارزیابی عملکرد در سازمانها، ضعف فرهنگ پاسخگویی در سازمانها و ضعف قوانین و مقررات در سازمانها موانع اجرای حسابرسی عملکرد مدیریت می باشند. اما تاثیر هر یک از موانع براجرای حسابرسی عملکرد مدیریت متفاوت می باشد. به طوری که از لحاظ تاثیر گذاری بر اجرای حسابرسی عملکرد مدیریت به ترتیب ضعف قوانین و مقررات الزام آور در سازمانها رتبه اول، ضعف سیستم ارزیابی عملکرد رتبه دوم ، نبود استراتژی مناسب رتبه سوم ، نبود شفافیت در اهداف رتبه چهارم، ضعف فرهنگ پاسخگویی رتبه پنجم را به خود اختصاص دادند.
The purpose of the present research is to investigate the execution obstacles of management performance auditing in the executives organizations of East Azarbaijan Province and to rank the effect of each obstacle on the execution of management performance auditing. The statistical population consists of the auditors and accountants of the executive organizations of East Azarbaijan. The research is an applied investigation and from the viewpoint of the topic, the research question, objectives, and hypotheses, it is of survey type. The data collection is carried out through library and field study. The research has 6 hypotheses. For the testing of the hypotheses by inferential statistics, we have used single group T-test. In order to attain the research objectives, the researchers drew up a questionnaire consisting of 33 questions on Likert Scales. The results showed that lack of transparency in the goals of the organizations, lack of a suitable strategy, weakness of performance assessment system, weakness of accountability culture, and weakness of laws and regulations in the organizations are the obstacles of executing management performance auditing. In other words, from the viewpoint of their effect on executing management performance auditing, weakness of laws and regulations, weakness of performance assessment system, lack of a suitable strategy, lack of transparency in the goals, and weakness of accountability culture were ranked first to fifth, respectively.
Abdul Rahim A. Al Athmay, Alaa-Aldin, Performance auditing and public sector management in Brunei Darussalam, International Journal of Public Sector ManagementVol. 21 No. 7, 2008 pp. 798-811 www.emeraldinsight.com/0951-3558.htm
Bani Fatemi Kashi, S. M. R. (2003). Introduction to Some Basic Concepts of Operational Accounting (Efficiency). Auditor Quarterly, 20(5), 62-65, (In Persian).
Bani Fatemi Kashi, S. M. R. (2004). Introduction to Some Basic Concepts of Operational Accounting (Economical Economics). Auditor's Quarterly, 23, 70-73, (In Persian).
Bani Fatemi Kashi, S. M. R. (2003). Introduction to Some Basic Concepts of Operational Accounting (Effectiveness). Auditor Quarterly, 21, 64-67, (In Persian).
Bani Fatemi Kashi, S. M. R. (2004). Introduction to Basic Concepts of Operational Accounting (Criteria). Auditor Quarterly, 20, 68-70, (In Persian).
Bani Fatemi Kashi, S. M. R. (2008). Educational Booklet on Management Performance Auditing. East Azerbaijan Azarbayjan Divan, (In Persian).
Barefield, R. M. (1975), The Impact of Audit Frequency on the Quality of Internal Control, Studies in Accounting Research No.11(Sarasota, Florida, American Accounting Association).
Bozorgi, F. (2004). Individual, Organizational, Social, Target. Tadbir, 144, (In Persian).
Common, R.K. (1998), “Convergence and transfer: a review of the globalization of new public management”, The International Journal of Public Sector Management, Vol. 11 No. 6, pp. 440-50
David, F. (2000). Strategic Management. Traslated by: A. Parsayian & S. M. Arabi, Tehran: Cultural Research Bureau, (In Persian).
Dehghan Niri, A. (2006). Investigating the Interaction of Value Engineering and Management Performance Audit. Tehran: Publications of the Court of Audit, (In Persian).
Ellsworth H. Morse. (Performance and operational auditing). The journal of accountancy, June 1971
Fawchi, H. (2004). ASUSAI Guidelines for Combating Fraud and Corruption. Audit Knowledge, 14, (In Persian).
Fawchi, H. (2005). Review of the Properties and Structure of Performance Audit Reports. Audit Knowledge, 15, 24-30, (In Persian).
Foster, G. (2000), Two Concepts of Accountability: Is a Bridge Possible Between Them, Pricewaterhouse Coopers, London
Hatherly, D. j, and L. D. parker (1988), " Performance Auditing Outcom: A Camparative Study". Financial Accountability & Management, Vol.4. No.1(Spring), pp 41-21
Jones, R. and Pendlebury, M. (2000), Public Sector Accounting, Pearson Education Ltd, London
Karimi, T. (2006). New Models of Organizational Performance Evaluation. Tadbir, 171, 22-27 , (In Persian).
Kiggundu, M.N. (1998), “Civil service reforms: limping into the twenty-first century”, in Minogue, M., Polidano, C. and Hulme, D. (Eds), Beyond the New Public Management: Changing Ideas and Practices in Governance, Edward Elgar,Cheltenham, pp.155-71
Malek Hosseini, M. (2002). Problems of Structure of the Budgeting System and Budget Reforms. Journal of Slaughtering and Crop Industry, 23, (In Persian).
Morin, Danielle."Influece of Value for Maney Audit on Public Administration: Looking Beyod Appearance", Financial Accountability & Management, 17(2), May 2001
Nokhbeh Fallah, A. (2002). Performance and Operational Audit. Tadbir, 165, (In Persian).
Nokhbeh Fallah, A. (2005). Investigation of Barriers to Performance Management Audit in the National Petrochemical Company and its subsidiaries from the viewpoint of the Company's Managers. Audit Knowledge, 17 & 18, 79-84, (In Persian).
Pendlebury, M. and Shriem, O. (1991), “Attitudes to effectiveness auditing: some further evidence”, Financial Accountability & Management, Vol. 7 No. 1, pp. 35-48
Pendlebury, M. and Shriem, O. (1990), “UK auditors’ attitudes to effectiveness auditing”,Financial Accountability & Management, Vol. 6 No. 3, pp. 177-89.
Rahimian, N. (2007). Operational Accounting Terminology. Auditor Quarterly, (In Persian).
Rahimian, N. (2003). Operational Audit, A Tool for Accountability and Management Assistance. Auditor Quarterly, 20, 28-33, (In Persian).
Rahimi, M. R. (2006). Public sector Audit, Transparency and Accountability in Government Management, Indonesian Speech. Audit Knowledge, 5-7, (In Persian).
Rahimi, Gh. (2006). Performance Evaluation and Continuous Improvement of Organization. Tadbir, 173, 41-44, (In Persian).
Raider, H. R. (2004). Comprehensive Operational Accounting Guide. Translated by: M. Mahimani & M. Abdolahpur, Tehran: Audit Organization Publications, (In Persian).
Rajabi Jahroudi, M. (2006). Reflection on Value Engineering Process. Audit Knowledge, 19, 51-52, (In Persian).
Saffar, M. J. (1997). Operational Audit. Audit Organization, 112, (In Persian).
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Abdul Rahim A. Al Athmay, Alaa-Aldin, Performance auditing and public sector management in Brunei Darussalam, International Journal of Public Sector ManagementVol. 21 No. 7, 2008 pp. 798-811 www.emeraldinsight.com/0951-3558.htm
Bani Fatemi Kashi, S. M. R. (2003). Introduction to Some Basic Concepts of Operational Accounting (Efficiency). Auditor Quarterly, 20(5), 62-65, (In Persian).
Bani Fatemi Kashi, S. M. R. (2004). Introduction to Some Basic Concepts of Operational Accounting (Economical Economics). Auditor's Quarterly, 23, 70-73, (In Persian).
Bani Fatemi Kashi, S. M. R. (2003). Introduction to Some Basic Concepts of Operational Accounting (Effectiveness). Auditor Quarterly, 21, 64-67, (In Persian).
Bani Fatemi Kashi, S. M. R. (2004). Introduction to Basic Concepts of Operational Accounting (Criteria). Auditor Quarterly, 20, 68-70, (In Persian).
Bani Fatemi Kashi, S. M. R. (2008). Educational Booklet on Management Performance Auditing. East Azerbaijan Azarbayjan Divan, (In Persian).
Barefield, R. M. (1975), The Impact of Audit Frequency on the Quality of Internal Control, Studies in Accounting Research No.11(Sarasota, Florida, American Accounting Association).
Bozorgi, F. (2004). Individual, Organizational, Social, Target. Tadbir, 144, (In Persian).
Common, R.K. (1998), “Convergence and transfer: a review of the globalization of new public management”, The International Journal of Public Sector Management, Vol. 11 No. 6, pp. 440-50
David, F. (2000). Strategic Management. Traslated by: A. Parsayian & S. M. Arabi, Tehran: Cultural Research Bureau, (In Persian).
Dehghan Niri, A. (2006). Investigating the Interaction of Value Engineering and Management Performance Audit. Tehran: Publications of the Court of Audit, (In Persian).
Ellsworth H. Morse. (Performance and operational auditing). The journal of accountancy, June 1971
Fawchi, H. (2004). ASUSAI Guidelines for Combating Fraud and Corruption. Audit Knowledge, 14, (In Persian).
Fawchi, H. (2005). Review of the Properties and Structure of Performance Audit Reports. Audit Knowledge, 15, 24-30, (In Persian).
Foster, G. (2000), Two Concepts of Accountability: Is a Bridge Possible Between Them, Pricewaterhouse Coopers, London
Hatherly, D. j, and L. D. parker (1988), " Performance Auditing Outcom: A Camparative Study". Financial Accountability & Management, Vol.4. No.1(Spring), pp 41-21
Jones, R. and Pendlebury, M. (2000), Public Sector Accounting, Pearson Education Ltd, London
Karimi, T. (2006). New Models of Organizational Performance Evaluation. Tadbir, 171, 22-27 , (In Persian).
Kiggundu, M.N. (1998), “Civil service reforms: limping into the twenty-first century”, in Minogue, M., Polidano, C. and Hulme, D. (Eds), Beyond the New Public Management: Changing Ideas and Practices in Governance, Edward Elgar,Cheltenham, pp.155-71
Malek Hosseini, M. (2002). Problems of Structure of the Budgeting System and Budget Reforms. Journal of Slaughtering and Crop Industry, 23, (In Persian).
Morin, Danielle."Influece of Value for Maney Audit on Public Administration: Looking Beyod Appearance", Financial Accountability & Management, 17(2), May 2001
Nokhbeh Fallah, A. (2002). Performance and Operational Audit. Tadbir, 165, (In Persian).
Nokhbeh Fallah, A. (2005). Investigation of Barriers to Performance Management Audit in the National Petrochemical Company and its subsidiaries from the viewpoint of the Company's Managers. Audit Knowledge, 17 & 18, 79-84, (In Persian).
Pendlebury, M. and Shriem, O. (1991), “Attitudes to effectiveness auditing: some further evidence”, Financial Accountability & Management, Vol. 7 No. 1, pp. 35-48
Pendlebury, M. and Shriem, O. (1990), “UK auditors’ attitudes to effectiveness auditing”,Financial Accountability & Management, Vol. 6 No. 3, pp. 177-89.
Rahimian, N. (2007). Operational Accounting Terminology. Auditor Quarterly, (In Persian).
Rahimian, N. (2003). Operational Audit, A Tool for Accountability and Management Assistance. Auditor Quarterly, 20, 28-33, (In Persian).
Rahimi, M. R. (2006). Public sector Audit, Transparency and Accountability in Government Management, Indonesian Speech. Audit Knowledge, 5-7, (In Persian).
Rahimi, Gh. (2006). Performance Evaluation and Continuous Improvement of Organization. Tadbir, 173, 41-44, (In Persian).
Raider, H. R. (2004). Comprehensive Operational Accounting Guide. Translated by: M. Mahimani & M. Abdolahpur, Tehran: Audit Organization Publications, (In Persian).
Rajabi Jahroudi, M. (2006). Reflection on Value Engineering Process. Audit Knowledge, 19, 51-52, (In Persian).
Saffar, M. J. (1997). Operational Audit. Audit Organization, 112, (In Persian).