نقش پاسخگویی در تعیین رابطه بین کیفیت گزارشگری مالی و عملکرد سازمان های دولتی
الموضوعات :
مریم بهمنی
1
,
جواد رشیدی پور
2
1 - گروه حسابداری، دانشگاه ملی مهارت ، کاشان، ایران
2 - گروه حسابداری، دانشگاه ملی مهارت ، کاشان، ایران
الکلمات المفتاحية: کیفیت گزارشگری مالی, عملکرد, پاسخگویی, بخش عمومی, سازمان,
ملخص المقالة :
پژوهش حاضر با تکیه بر نظريه مدیریت دولتی و نظريه نمایندگی جدید، نقش میانجی مسئولیتپذیری را در رابطه بین کیفیت گزارشگری مالی و عملکرد سازمانهای دولتی، مورد بررسی قرار داده است. مدل تحقیق و فرضیهها در قالب يك طرح پيمايشي و مبتني بر نظرسنجي كتبي از 196 نفر از حسابداران و مدیران شاغل در بخش دولتی در ایران مورد آزمایش قرار گرفت. تجزیه و تحلیل يافتهها نشان داد که پاسخگویی نقش واسطهای در رابطه بین کیفیت گزارشگری مالی و عملکرد دارد. اين يافتهها، پیامدهای مهمی برای سازمانهای دولتی که به دنبال بهبود کیفیت گزارشگری مالی و عملکرد سازمانی خود با سیستمهای طراحی شده و پاسخگویی هستند، دارد. بر این اساس، سیاستگذاران، نهادهاي قانونگذاري و اركان نظارتي در بخش عمومی به دنبال تحمیل مسئولیت به سازمان‌ها در قبال اقداماتشان بوده و در راستاي ايجاد اطمینان خاطر در اين زمينه هستند که سازمان‌ها بر اساس مسئولیت‌های محوله عمل می‌کنند. در همين راستا، پژوهش حاضر نيز به دنبال بررسی نقش میانجی پاسخگويي در رابطه بین کیفیت گزارشگری مالی و عملکرد سازمان های عمومی در قلمرو تحت بررسي است.
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