Designing a performance-based budgeting transparency model in the country's health system
Subject Areas : Human resources managementFarideh Noori 1 , عباسعلی حق پرست 2 , Reza Sotudeh 3 , حبیب پیری 4
1 - Department of Accounting, Zahedan Branch, Islamic Azad University, Zahedan, Iran.
2 - گروه حسابداری واحد زاهدان
3 - Assistant Professor, Department of Accounting, Islamic Azad University, Nikshahr, Iran.
4 - گروه حسابداری، واحد زاهدان، دانشگاه آزاد اسلامی، زاهدان، ایران
Keywords: Operational goals, Performance-based budgeting, Accrual accounting ,
Abstract :
The aim of the current research is to investigate whether changing from a program budgeting system to a performance-based budgeting system can be effective in advancing organizational goals and realizing the accountability system. And can this action be economically beneficial? It is one of the goals of this research. This research is considered to be mainly descriptive and analytical in terms of purpose, application and comparative study method. The required information was collected through library studies and questionnaire distribution. Therefore, by asking the opinions of 15 experts along with the application of the Delphi method, their general opinion was obtained. After that, Friedman's test with Spss software was used to determine the ranking of the indicators approved by the experts. Due to the significance of at least a few sub-components, none of the components were removed from the model for the dimensions of ability, authority, acceptance, economic benefits, goals, efficiency and effectiveness, operational accountability and operational reporting. The pattern obtained from the results of the research showed that the dimensions of ability (components of performance evaluation ability, human ability, technical ability), authority (procedural authority, organizational authority), acceptance (components of managerial acceptance, motivational acceptance), Economic efficiency, operational goals and operational accountability are the most important factors for the transparency of performance-based budgeting in the country's health system. The pattern obtained from the results of the research showed that the dimension and component of operational goals, as well as the indicators of "developing audit standards approved by the country's health system", "conducting performance audits by the country's health system" and "implementing approved standards in matters assigned to The country's health system » The most important factors for the transparency of performance-based budgeting in the country's health system.
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