Public Sector Management Accounting Pattern with Financial Productivity Approach, Study of Role of Rationality, Expense and Financial Efficiency
Subject Areas : Management Accounting
Karamollah Daneshfard
1
(
دانشیار، عضو هیات علمی دانشکده مدیریت و اقتصاد، دانشگاه ازاد اسلامی واحد علوم و تحقیقات
)
Keywords: Financial Program, Public Sector, Financial Productivity, rationality, Allocative Efficiency, Social Equality,
Abstract :
The purpose of research is to recognize the reason and method of pattern governing the financial decision making and planning in public sector. The type of research is descriptive and its execution method is field executed by using research strategy of quality and quantity mixture, and questionnaire was used for data collection. Since financial productivity is an important mean for determining type and content of financial programs, this paper offers and examines the pattern of forming financial planning in public sector based on the financial productivity, financial efficiency, expense efficiency and rationality in order to determine the dimensions of bases of financial planning process in public sector. This model was established based on three fields of management literature (literature of management accounting, literature of financial productivity and planning). The research findings showed that the financial productivity helps the formation of governmental programs in public sectors, and financial programs of public sectors have positive effect on social equality and public demand. The results obtained from statistical sample confirm the model
* اسکات، ریچارد (2003)، سازمان ها: سیستم های عقلایی، طبیعی و باز، ترجمه حسن میرزایی اهرنجانی (1387)، تهران: سمت.
* امامی میبدی، علی (1384)، اصول اندازه گیری کارایی و بهره وری، تهران: موسسه مطالعات و پژوهش بازرگانی.
* باقرزاده، علی (1386)، نظریه کارایی اقتصادی و کاربردهای آن، تهران: نشر آزاد.
* توفیق، فیروز (1382)، امکان سنجی تهیه بودجه اقتصادی، دفتر مطالعات برنامه و بودجه مرکز پژوهش های مجلس شورای اسلامی، از مجموعه بودجه ریزی در ایران، گزارش دوم.
* چاونس، برنارد (1390)، اقتصاد نهادی ترجمه محمود متوسلی، انتشارات سمت.
* حسینی، سید شمس الدین و شفیعی، افسانه، 1387، الزامات اجرای سیاست های کلی اصل 44، مجلس و پژوهش، سال 15، شماره 60.
* خضری، محمد، قاسمی، محمد و لامعی، بهزاد (1384)، درآمدی بر مبانی نظری بودجه، مجلس و پژوهش، سال 12، شماره 47، تابستان.
* دانش فرد، کرم اله، (1392)، مبانی خط مشی گذاری عمومی، تهران، انتشارات نیاز دانش.
* دانش فرد، کرم اله، (1394)، فرآیند خط مشی گذاری عمومی، تهران، انتشرات صفار.
* دانش فرد، کرم اله و حسن قزلباش(1389)، رابطه پاسخگویی و برنامه ریزی دولت با تفریغ بودجه، حسابداری مدیریت، شماره 3، بهار.
* دفت، ریچاد ال (1390). مبانی تئوری و طراحی سازمان، ترجمه علی پارساییان و سید محمد اعرابی، تهران: دفتر پژوهش های فرهنگی.
* رابینز، استیفن پی(1390). تئوری سازمان، ساختار و طرح سازمانی، ترجمه مهدی الوانی و حسن دانایی فرد، تهران: صفار.
* روشه، گی (1391)، جامعه شناسی تالکوت پارسونز، ترجمه عبدالحسین نیک گهر، تهران: نشر نی.
* سیف، اله مراد و کمالی، روزبه (1392)، الگوی کارایی تخصیصی و انطباقی در اقتصاد مقاومتی جمهوری اسلامی ایران، فصلنامه آفاق امنیت، سال هفتم، شماره بیست و پنجم، زمستان.
* شیانو کامپو، سالواتور و توماسی، دانیل (1389)، مدیریت هزینه های عمومی، ترجمه محمد قاسمی و بهزاد لامعی، چاپ اول، مرکز پژوهش های مجلس شورای اسلامی.
* فورزاد، آدرین، 2001، درآمدی بر مبانی نظری بودجه ریزی، ترجمه و تلخیص دکتر محمد خضری و بهزاد لامعی، مجلس و پژوهش، سال 12، شماره 47.
* فیدلر، فرد و شمرز، مارتین (1381)."هبری اثربخش"،ترجمه سهراب خلیلی شورینی، تهران: یادواره کتاب.
* کوایمان، جان و جل. الیاسن، 1370، ترجمه عباس منوریان، مرکز آموزش مدیریت دولتی.
* مقیمی، سید محمد و رمضان، مجید(1390)" پژوهشنامه مدیریت"، جلد1، تهران: انتشارات راه دان.
* نعمتی، محمد، 1387، تغییر ساختار مدیریت بخش نفت؛ الزامی مهم در تحقق سیاست های کلی اصل 44، مجلس و پژوهش، سال 15، شماره 60.
* نوبخت، محمدباقر، 1391، مدل مفهومی اصلاح ساختار نظام بودجه ریزی کشور، فصلنامه راهبرد اقتصادی، سال اول، شماره دوم.
* ویلدا ویسکی، آرون، 1376، بودجه بندی؛ یک تئوری تطبیقی فرآیندهای بودجه ای، ترجمه مسعود محمدی، سازمان برنامه و بودجه
* Aggrey, N., L., Eliab and S. Joseph (2010).Human Capital and Labor productivity in East African Manufacturing Firms, Current Research Journal of Economic Theory 2(2):48-54.
* Allan, N. & Hertal, T. (1999). Future Developments in Global livestock and Grains Markets: The Impacts of Livestock Productivity Convergence in Asia/Pacific, Presented to the 43rd Annual Conference of the Australian Agricultural and Resource Economics Society, Christchurch, Newzland. Bwlin, W. (1998).Measuring performance: An introduction to Data Envelopment Analysis (DEA).Journal of Cost Analysis,15(2.
* Ammons, D.(2004).productivity barriers in the public sector, in holzer, M.and seok-Hwan, L.(Eds), public productivity Handbook, 2nd ed., Marcel Dekker Inc.,New York,NY.
* Back Jorgenson, T. (1985). The Management of Survival and Growth in the Public Organization; paper presented at the ECPR joint Sessions of Workshops 25-30 March, Barcelona, Spain.
* Bates, T.C.& Rock, A.(2004).Personality and information processing speed: Independent influences on intelligent Performance. Intelligence,32,33-46
* Caiden, A. And Wildavsky, A. (1974). Planning and Budgeting in poor Counteries, New York: Wily and Sons.
* Candemir,M. (2011). Technical efficiency and total factor productivity growth in the hazelnut agricultural sales cooperatives unions in turkey, Mathematical and Computational Applications, 16(1),66-76.
* Dine, J (2007). Company law, Sweet & Maxwell Press.
* Drucker, P. (1963).Managing for business effectiveness, Harvard Business Review, May-June, pp:58-65
* Economist (20 September 1997) the Future of the State: A Survey of the World Economy.
* Farrell, M.G. (1957).The Measurement of Productivity Efficiency. Journal of the Royall Statistical Society, 120(3), pp.253-290.
* Fink, G., Yolles. M. (2011). Understanding Organizational Intelligences as Constituting Elements of Normative Personality. Paper Presented at IACCM 2011, Ruse Bulgaria Revision, 20, 1-27.
* Fisk, D. (1983).Measuring productivity in State and Local Government, Bulletin 2166, U.S. Department of Labor, Bureau of Labor Statistics. Washington, DC: U.S. Government Framework for Evaluating Natural Resources Management Policies.
* Fozard A. (2001). The Basic Budgeting Problem: Approaches to Resource Allocation in the Public Sector, Centre for Aid and Public Expenditure, London.
* Gadrey, J. (1988). Rethinking Output in services, The Service Industries Journal, Vol. 8 No. 1, and pp: 67-76.
* Galbraith, John Kenneth (1967). The New Industrial State, Boston, Houghton Mifflin Company.
* Hack man, J. (1985). Power and Centrality in the Allocation of Resources in Colleges and Universities. Administrative Science Quarterly, 30.
* Handbook of intergenerational justice (2006). Edited by Joeg Chet Tremmel.
* Hirschman, A (1973). Voice and Loyalty. Cambridge, MA: Harvard University Press.
* Holzer, M. & K. Callahan (1998). Government at Work: Best Practices and Model Programs, Thousand Oaks, CA: Sage. http:// www.dol.state.nc.us.International Journal of Public Sector Management Vol.233 No.3,2010PP:300-320
* Hong, L., & Lee. C.(2010).Efficiency in the Malaysian water Industry: A DEA and Regression, Nottingham University Business School University of Nottingham, Malaysia Campus Analysis.
* Hunter, S., Bedell-Avers, K., & Mumford, M. (2007). The Typical Leadership Study: Assumptions, Implications, and Potential Remedies, The Leadership Quarterly, 18(5), 435° 446.
* James, E. (1990). Decision Process and Priorities in Higher Education. In S. H. Hoenack & E. L. Collins (Eds.). The Economics of American Universities: Management, Operations, and Fiscal Environment. Albany, NY: SUNY Press.
* Jevons, William Stanley (1911). The theory of Political Economy; New York, Kelly and Macmillan.
* Jongbloed B, Koelman J, (2000). Vouchers for Education for Higher Education? A Survey of the Literature Commissioned by the Hong Kong University Grant Cmmittee Center for Higher Education Policy Studies; Report No. C0BJ308.
* Jodri, A.M (20040. Formulation and Estimation of Efficiency for Production Function Models; Journal of Econometrics.
* Keay, Andrew (2003). Directors Duties to Creditors, Modern Law review, Vol. 66.
* Kelly ,G.M & D. Swindell (2000). Service Quality Variation Across Urban Space : First Steps Toward a Model of Satisfaction , Journal of Urban Affairs, Vol 24,No3,PP:271-288.
* Lee, J.(2001).A Grounded Theory : Integration and Internalization in ERP Adoption and Use, Unpublished Doctoral Dissertation, University of Nebreska, In Proquest UMI Database.
* Leung, Danny, Cesaire Meh, and Yaz Terajima (2008).Firm Size and Productivity, Bank of Canada Working Paper.2008-45
* Linna Paula; Sanna Pekkola; Ukko Juhani and Melkas Helina. (2010. Defining and measuring Productivity in the Public sector: managerial Perceptions , International Journal of Public Sector Management Vol.23 No . 3, 2010 PP: 300-320.
* Mabey, C., Kulich. C. & Lorenzi-Cioldi. F. (2012). Knowledge leadership in global scientific research, The International Journal of Human Resource Management, 23(12), 2450-2467.
* Marx, Karl (1909). Capital, Trans. Samuel Moore, Edward Aveling and Ernest Utermann, 3 Vols, Chicago: Karr.
* McLaughlin, C.P. And S. Coffey. (1992). Measuring Productivity in services, in Lovelock, C.H. (Ed.), Managing Services: Marketing, Operations, and Human Resources, 2nd ed., prentice-Hall, Englewood Cliffs, NJ, pp: 103-17.
* Metcalfe, Les & Richards, Sue. (1984). the Impact of the Efficiency Strategy: Political Clout or Cultural Change, Public Administration, 62 (4).
* Mladkova, L. (2012). Leadership in management of Knowledge workers. Procedia ° Social and Behavioral Sciences, 41,243-250.
* Naome, T. (2010). Assessment of productivity of hospitals in Botswana: A DEA application, International archives medicine, 1-14.
* North, D. C. (1993). The New Institutional Economics and Development, Washington University, St. Louis. Available at: http://ecowpa.repec.org/eps/eh/papers/9309/9309002.pdf.
* North, D.C. (1992). Transaction Cost, Institutions, and Economic Performance; an International Center for Economic Growth Publication.
* OPEC (2007). Who Gets What From Imported Oil?
* Ostrom, V. (1971). Public Choice: A Different Approach to the Study of Public Administration; Public Administration Review, March-April, Vol. 31.
* Pritchard, R.D. (1995). Productivity Measurement and Improvement: Organizational Case Studies, Praeger publishers, Westport, CT. productivity analysis, Industrial management & Data system, Vol 104, productivity Handbook , edited by : Holzer , united state. Programs, Land and Water Research Development Corporation.
* Roberts, A.R. (2004). Nonmonetary Incentives for productivity Enhancement, in Holzer, M. and seok-Hwan, L. (Eds), Public productivity Handbook, 2nd ed., Marcel Dekker Inc., New York,NY.
* Nonaka s viewpoint, Journal of Knowledge Management,11(3),6° 15.
* Schick, A. (1981). Congress and Money, Washington, D.C.: Urban Institute.
* Shiva, M., Damodar, S. (2012). Transformational Leadership, Organizational Culture, Organizational Effectiveness, and Programme Outcomes in Non-Governmental Organizations. Social Services and Welfare, 23, 684-710.
* Simon, H.A. (1960). The New Science of Management, New York: Perntice Hall.
* Simpson, H.(2009). productivity In Public Services, Journal of Economic Surveys (2009) Vol.23,No.2,pp:250° 276.
* Siriopoulos C. & Tziogkidis P. (2010).How Do Greek Banking Institutions React after Significant Events? A DEA Approach. Omega Journal,Special Issue in the EU Banking Sector and the Financial Crisis’’ ,38(5).
* Slaughter, S. (1993). Retrenchment in the 1980s: The Politics of Prestige and Gender. Journal of Higher Education, 64.
* Snellen, I (2002). Conciliation of Rationalities: The Essence of Public Administration; Administrative Theory and Practice, Vol. 24, No. 2.
* Tenbensel, T. (2002). Assessing the Relative merits of policy Commitment: It is Possible for Policy Makers to Use Rich language of Rationality?; Administrative Theory and Practice, Vol. 24, No 2, 2002.
* Thacher D. (2004). Value Rationality in Policy Analysis; On Published Manuscript, University of Michigan, February.
* Tarchys, D (1975). The Growth of Public Expenditure: Nine Modes of Explanation, Scandinavian Political Studies Yearbook 10.
* Tseng. C. C. (2010).The Effects of Learning Organization Practices on Organizational Commitment and Effectiveness for Small and Medium-Sized Enterprises in Taiwan.Unpublished Doctoral Thesis. Minnesota University.
* Waldo, D. (1995). The Study of Public Administration; New York, Ramdon House.
* Weber, M (1968). Economy and Society, Bedminster, New York.
* Wildavsky, A. (1979). Speaking Truth to Power: The Art and Craft of Policy Analysis (Boston: Little, Brown.
* Wildavisky, A. (1983). Information as an Organizational problem, Journal of Management Studies 20, No. 1 January.
* Winter, S, (1990). Integrating Implementation Research; in: Implementation and the Policy Process, Edited by D. J. Palumbo and D. J. Calista, Green wood Press.
* Zhu. Y & Buchmann. P. (2002).Evaluating and Selecting Web Sources as External Information Resources of a Data Warehouse. Germany, Department of Computer Science, Darmstadt University of Technology 64283 Darmstadt.
