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  • چارچوبی جهت تبیین نظام مدیریت عملکرد مبتنی بر حکمرانی خوب در دیوان محاسبات کشور

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کد مقاله : IMJ-1907-1257 (R2) بازدید : 113 صفحه: 115 - 132

نوع مقاله: پژوهشی

چارچوبی جهت تبیین نظام مدیریت عملکرد مبتنی بر حکمرانی خوب در دیوان محاسبات کشور

محورهای موضوعی : مدیریت صنعتی

hamid julaei 1 (Ph.D. Student, Public Administration, Sanandaj Branch, Islamic Azad University, Sanandaj, Iran)
Adel Salavati 2 (Assistant Prof., Department of Public Adminstration, Sanandaj branch, Islamic Azad University, Sanandaj, Iran)
Kiomars Ahmadi 3 (Assistant Prof., Department of Public Adminstration, Sanandaj branch, Islamic Azad University, Sanandaj, Iran)
Ataullah Mohammadi 4 (Assistant Professor, Department of Accounting, Sanandaj branch, Islamic Azad University, Sanandaj, Iran)

تاریخ دریافت : 1398/04/31 تاریخ پذیرش : 1398/09/19 تاریخ انتشار : 1398/10/10

کلید واژه: دیوان محاسبات, حکمرانی خوب, مدیریت عملکرد, نهادینگی ارزش‌ها,

چکیده مقاله :

در نگرش نوین،مدیریت عملکرد به‌عنوان ابزاری جهت اجرای استراتژی‌ها،خط‌مشی‌ها و تحقق اهداف سازمانی در مسیر حکمرانی خوب است.تحمیل ناخواسته پارادایم حکمرانی خوب بر بخش دولتی،ضرورت وجود الگویی،که نظام مدیریت عملکرد را همسو با این شاخص‌ها کارا و اثربخش سازد را به‌خوبی نمایان می‌سازد.هدف اصلی پژوهش ارائه چارچوب نظام مدیریت عملکرد بر مبنای مؤلفه‌های حکمرانی خوب در سازمان‌های دولتی است. رویکرد پژوهش، روش ترکیبی و از نوع اکتشافی است. در بخش کیفی از تکنیک دلفی و در بخش کمی به‌منظور تأیید مدل از روش معادلات ساختاری استفاده‌شده است. جامعه آماری، خبرگان دانشگاهی و حسابرسان دیوان محاسبات می‌باشند. در بخش کیفی 10 نفر از خبرگان دانشگاهی و در بخش کمی نیز جامعه آماری مدیران و حسابرسان دیوان محاسبات بودند که با استفاده از فرمول کوکران 140 نفر به‌عنوان نمونه انتخاب گردید. در این تحقیق مدل مدیریت عملکرد سلوما به‌عنوان مبنا بررسی و ارزیابی شد و درنهایت سطح نهادینگی ارزش‌ها به‌عنوان نتیجه کلی تحقیق به چارچوب اضافه و مدل نهایی ارائه گردید. یافته‌های تحقیق مبین تأیید تمامی مؤلفه‌های احصائی سطوح راهبردی، عملیاتی، منابع انسانی و سطح نهادینگی ارزش‌های مدیریت عملکرد به‌عنوان متغیرهای حائز اهمیت و تأثیرگذار در ارائه چارچوب نظام مدیریت عملکرد مبتنی بر حکمرانی خوب است. نتایج بارهای عاملی بزرگ‌تر از 5/. درصد به‌دست‌آمده در حالت استاندارد و قدر مطلق آماره t و همچنین معیار GOF=./69 نشان از تأیید روابط و برازش قوی مدل نهائی است.

چکیده انگلیسی:

In the new approach, performance management is a tool for implementing strategies, policies, and organizational goals in a good governance path. The main purpose of this research is to provide a performance management framework based on the components of good governance in public organizations. The research is mixed and exploratory in terms of approach. In the qualitative part, the Delphi technique and in the quantitative part, the structural equation method is used to confirm the model. The statistical population is academic experts and auditors of the accounting court. In the qualitative part, 10 academic experts and in the quantitative part, the statistical population was the managers and auditors of the Computing Court. Using the Cochran formula 140 people were selected as the sample. In this research, the model of performance management as a baseline was evaluated and finally, the level of institutionalization of values was added to the overall framework and final model as the overall result of the research. The findings of the study confirm all the components of strategic, operational, human resources and institutional level of performance management values as important and influential variables in presenting a good governance based performance management framework. The percentages obtained in standard and absolute values of the t-statistic as well as the GOF = 0/69 indicate confirmation of the robustness of the final model.

منابع و مأخذ:


  1. Adibzadeh, Maryam, Najaf Beigi, Reza, Mosakhani, Morteza, Danesh Fard, Karimollah, Allam Tabriz, Akbar. (2017). Performance Management Model Design for Government Organizations. Journal of Resource Management in Police, 5 (3).
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_||_

  1. Adibzadeh, Maryam, Najaf Beigi, Reza, Mosakhani, Morteza, Danesh Fard, Karimollah, Allam Tabriz, Akbar. (2017). Performance Management Model Design for Government Organizations. Journal of Resource Management in Police, 5 (3).
    2.
  2. Alwani, Seyyed Mehdi. (1997). Decision making and defining government policy. 5th Edition, Tehran: Samt Publication.
    3.
  3. Bouckaert, G. & Halligan, J. (2006). Performance and performance management in B. Guy Peters and jon Pierre (eds.), Handbook of public policy. CA, US: Sage Publications.
    4.
  4. Bouckaert, G. & Halligan, J. (2006). Performance and performance management. Guy Peters and John Pierre (eds.), Handbook of public policy. Thousand Oaks, CA, US: Sage Publications.
    5.
  5. Danaee Fard, Hassan, Fayzi, Azam, and Ahmadi, Haniya. (2016). Stability Reports on Governmental Organizations. Military Management Terminal, 16(2), 1-22.
    6.
  6. GAO (United States General Accounting Office) (2011). Performance Measurement and Evaluation, Definitions & Relationships, GAO-11-646S, Retrieved from http://www.gao.gov/assets/80/77277.pdf Visited 2012/1/21.
    7.
  7. Ghalayini, A.M., Noble, J.S. and Crowe, T.J. (1997). An Integrated Dynamic performance Measurement system for Improving Manufacturing competitiveness, International Journal of Production Economics, 48 (3), 207-225.
    8.
  8. Heinrich, Carolyn, J. (2015). The Role of Performance Management in Good Governance and Its Application in Public Education. Employment Research, 22(3), 4-6.
    9.
  9. INTOSAI Development initiative. (2016). Supreme Audit Institutions Performance Measurement Framework, http://www.idi.no/en/idi-cpd/sai-pmf
    10.
  10. Katouzian, Nasser. (1987).  Philosophy of Law, Volume I, Tehran, Beh Publishings, 1st edition.
    11.
  11. Kaufmann, D., Kraay, A., & Zoido-Lobatón, P. (1999). Governance Matters: Policy Research Working Paper. Washington DC: World Bank
    12.
  12. Moghimi, Seyyed Mohammad, Pourazat, Ali Asghar, Danaeefard, Hassan, and Ahmadi, Haydar. (2016). Explaining the Elements of Good Governance in the Planning of the Budgeting System of the Country. Journal of Strategic Studies in Public Policy, 6 (21).
    13.
  13. Momeni, Mansour, and Faall Qiyumi, Ali (2010). Statistical analysis using spss. First edition, New Book Publishing.
    14.
  14. Moynihan, Donald P. (2008). The dynamics of Performance Management: Constructing information and Reform. Washington, D.C.: Georgetown University Press.
    15.
  15. OPM and CIPFA. (2004). The Good Governance Standard for Public Services: The Independent Commission on good Governance in Public Services. Printed by Hackney Press Ltd.
    16.
  16. Poister, Theodore H. (2003). Measuring performance in public and nonprofit organizations. San Francisco, Calif.: Jossey-Bass
    17.
  17. Radnor, Zoe & McGuire, Mary. (2004). Performance management in the public sector: fact or fiction? International Journal of Productivity & Performance Management, 53(3), 245-260.
    18.
  18. Razmi, Mohammad Javad, Seddiqi, Somayeh. (2012). The Realization of Good Governance for Achieving Human Development, The 4th National Iranian Economy Conference, Khomein Shahr Islamic Azad University.
    19.
  19. Baradaran Shorka, Hamid Reza, Malek Sadaty, Saeed. (2008). The Good Governance of the Key to Southwest Asia Development. Strategic Quarterly, No. 46, 359-384
    20.
  20. World Bank. (2007). A Decade of Measuring the Quality of Governance: Worldwide Governance Indicators, 1996–2006. Washington: The International Bank for Reconstruction.
    21.
  21. Wetzels, M., Odekerken-Schröder, G., & Van Oppen, C. (2009). Using PLS path modeling for assessing hierarchical construct models: Guidelines and empirical illustration. MIS quarterly, 177-195.
    22.
  22. Yavari, Vahid and Zahedi, Shamsasadat. (2013).Designing a Conceptual Model for Organizational Performance Management for Governmental and Nonprofit Organizations. Strategic Management Thought. 7(1), 79-122.
    23.

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