بررسی تأثیر عوامل فردی و سازمانی بر عملکرد ذی حسابان دستگاه‌های دولتی استان آذربایجان غربی
محورهای موضوعی : مدیریت بازرگانیکرم اله دانشفرد 1 , پروانه صفری 2
1 - دانشیار گروه مدیریت دولتی،واحدعلوم وتحقیقات،دانشگاه آزاداسلامی،تهران، ایران
2 - کارشناس ارشد، گروه مدیریت دولتی ،واحدعلوم وتحقیقات،دانشگاه آزاداسلامی،تهران،ایران
کلید واژه: عملکرد, عوامل فردی, عوامل سازمانی, ذیحساب, دستگاه دولتی,
چکیده مقاله :
یکی از مسائلی که سازمان‌ها با آن مواجه هستند، میزان عملکرد سازمان و بررسی عوامل مؤثر در این زمینه در جهت بهبود عملکرد سازمان می‌باشد، لذا این مقوله همواره به عنوان یکی از دغدغه های اصلی مدیران سازمان‌ها محسوب می گردد، در تحقیق حاضر از بین عوامل تأثیر گذار بر عملکرد، عوامل فردی و سازمانی انتخاب شده اند. برای این منظور از مدل ابعاد ساختاری ریچارد.ال.دفت و مدل ACHIEVE هرسی و گلداسمیت استفاده شده است.با عنایت به اهمیت نقش نظارتی که ذی حسابان در کنترل هزینه‌ها و نگهداری اموال دولتی دارند، این پژوهش به دنبال بررسی تأثیر عوامل فردی و سازمانی بر عملکرد شغلی ذی حسابان دستگاه‌های دولتی استان آذربایجان غربی است. جامعه آماری شامل ذیحسابان و کارکنان ذیحسابی مستقر در ادارات کل آذربایجان غربی و حسابرسان دیوان محاسبات استان به تعداد120 نفر می‌باشد، تعداد نمونه با استفاده از جدول مورگان 92 نفر تعیین گردید. با توجه به اینکه تحقیق از نوع همبستگی بود، برای آزمون فرضیه‌ها از آزمون اسپیرمن استفاده شد که نتایج تحقیق نشان می دهد عوامل فردی و سازمانی بر عملکرد ذیحسابان تأثیر مثبت دارد به این معنی که قسمت اعظمی از عملکرد ذیحسابان متأثر از عوامل فردی و سازمانی می باشد.
Performance is one of the issues that the organizations encounter. In this regard, improvement of the performance of the organization is always one of the main concerns of administrators of organizations. In this research, we have selected the individual and organizational factors from among the elements which affect the performance. For this purpose, the models which have been used include the model of constructional dimensions of Richard L. Daft as well as Herseyand Goldsmith’s ACHIEVE model. Regarding the importance of the supervising role of the accountants in controlling the expenses and keeping the state properties, in this research we are going to analyze the effect of individual and organizational factors on the job performance of the accountants in the state organizations of West Azerbaijan Province. Our statistical population includes the accountants and the employees of the financial control departments in provincial offices of West Azerbaijan and also the auditors of the Court of Audit, totalling 120 people. The sample size is92 based on Morgan table. Since this research is of correlational type, we used Spearman test to examine the hypotheses. The results showed that each of the individual and organizational factors has a positive effect on the performance of the accountants; this means that the performance of the accountants is mostly affected by individual and organizational factors.
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- Altman L. P., & Ashish, C. (2006). An Unexpected Benefit of Formative Student Evaluations. Pub: College Teaching, 54(3), 251-8
- Babakhani, J. (2007). Accounting and Government Financial Controls. Tehran: Allameh Tabataba,i Univercity, (In Persian).
- Chen, J., Zhu, Z., & Xie, H. Y. (2004). Measuring Intellectual Capital a New Model and Empirical Study. Journal of Intellectual Capital, 5(1), 195-212.
- Daft, R. (1998). Essentials of Organization Theory and Design. South Western: College Publishing.
- Farzib, A. R. (2001). Government Budgeting in Iran. Tehran: Government Education Management Center, (In Persian).
- Griffin, M. (2007). Organizational Behavior. Tehran: Morvarid, (In Persian).
- Hejazi, Y., & Shams, Y. (2005). Examination the Factors Affecting on the Job Performance of Agricultural Extension Experts in East Azarbaijan. Knowledge Management. 68, (In Persian).
- Hersey, B. (1920). Organizational Behavior Management. Tehran, Vahed, (In Persian).
- Hersey, H., & Goldsmith, M. (1980). A Situational Approach to Performance Planning. Training and Development Journal, 34(11).
- Li, P. (2001). Design of Performance Measurement Systems: A Stakeholder Analysis Framework. The Academy of Management Review.
- Mirsepasi, N. (2009). Strategic Human Resource Management and Labor Relations. Tehran: Mir, (In Persian).
- Oh, H. S., Chung, M. H., & Lbianca, G. (2004). Gorop Social Capital and Group Effectiveness. The Academy of Management Journal, 147(6).
- Rezaeiyan, A. (2000). Organizational Behavior Management. Tehret: Samt, (In Persian).
- Robbins, S. P. (1943). Organization Theory: Organizational Structure and Design, Tehran: Saffar, (In Persian).
- Robbins, S. (1987). Organization Theory Structure: Design. Application. Prentice Hal.
- Robbins, S. (1996). Essentials of Organizational Behavior. Prentice Hall international Inc.
- Seadat, S. (2007). Human Resource Management. Tehran: Samt, (In Persian).
- Sharifi, J. (2007). Examination the Effect of Individual Factors on the Performance of Tax Experts in the Provinces of Ardabil Gilan and East Azarbaijan. Master,s Thesis, Rasht: Islamic Azad university, (In Persian).
- Taher, Sh. (1996). Productivity and Its Analysis in Organizations. Tehran: Hesttan, (In Persian).
- Verdi, M., Farah Abadi, S. M. E., & Sajjadi, H. S. (2009). Factors Affecting on the Human Resources Productivity from the Viewpoints of Middle Managers of Isfahan Medical Sciences University. Hospital, 3 & 4, (In Persian).
- Yaghubi, M., Javadi, M., & Karimi, S. (2009). The Effective Factors on Improving the Performance of Staff in Educational Hospitals in Isfahan. Hospital, 3 & 4, 7-14, (In Persian).