Presenting a Pattern of Financial Decision-making based on Management Performance Auditing
Subject Areas :
Alireza
Khojasteh
1
(Accounting and finance Department, Faculty of Management and Economics, Science and Research Branch, Islamic Azad University, Tehran, Iran)
Fereydoon
Rahnamy Roodposhti
2
(Department of Accounting and Finance, Faculty of Management and Economics, Science and Research Branch, Islamic Azad University, Tehran, Iran. Corresponding Author)
Hashem
Nikoo Maram
3
(Professor, Department of Accounting and finance, Science and Research Branch, Islamic Azad University, Tehran, Iran.)
Afsaneh
Zamani Moghaddam
4
(Associate Professor, Department of Accounting and finance, Science and Research Branch, Islamic Azad University, Tehran, Iran.)
Ghodratollah
Taleb Niya
5
(Department of Accounting and Finance, Faculty of Management and Economics, Science and Research Branch, Islamic Azad University, Tehran, Iran)
Keywords: financial accountability, Financial Reporting, Keywords: Financial Decision-making, Management Performance Audit,
Abstract :
Abstract The current research was conducted with the aim of presenting a financial decision-making pattern based on management performance audit, based on qualitative and quantitative analysis. In the qualitative part, by examining the theoretical foundations and previous research, the influencing factors including (5) dimensions, (13) components and (67) indicators were identified. Then, in order to obtain the general theoretical consensus of the country's public sector experts by using a questionnaire and conducting a semi-structured interview based on the use of the Fuzzy Delphi technique; The effective factors were accepted and screened. Then, based on quantitative analysis and using the improvement hierarchical analysis method; The final weight of each of the dimension, component and index and their importance levels were determined in the model using the Excel 2016 software environment. According to the research findings, the "political and managerial" dimension with a final weight of (0.216), the component of "appropriate use and management of information systems" with a final weight of (0.1116) and the index of "use of managers and employees in the public sector department's executive bodies based on the fulfillment of general and specific legal conditions" with final weight (0.046) have the most importance on the compliance of financial decision making with management performance audit. Then, based on quantitative analysis and using hierarchical analysis method, it has been improved. The final weight of each of the different elements, components and indicators and their importance levels were determined in the model using the Excel 2016 software environment.
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