A framework for explaining a good governance system based on good governance in the Supreme Audit court

Subject Areas : Industrial Management

hamid julaei ¹ , Adel Salavati ² , Kiomars Ahmadi ³ , Ataullah Mohammadi ⁴

1 - Ph.D. Student, Public Administration, Sanandaj Branch, Islamic Azad University, Sanandaj, Iran
2 - Assistant Prof., Department of Public Adminstration, Sanandaj branch, Islamic Azad University, Sanandaj, Iran
3 - Assistant Prof., Department of Public Adminstration, Sanandaj branch, Islamic Azad University, Sanandaj, Iran
4 - Assistant Professor, Department of Accounting, Sanandaj branch, Islamic Azad University, Sanandaj, Iran

Received: 2019-07-22 Accepted : 2019-12-10 Published : 2019-12-31

Keywords: Good governance, Institutionalization of Values, Supreme Audit court, Performance Management,

Abstract :

In the new approach, performance management is a tool for implementing strategies, policies, and organizational goals in a good governance path. The main purpose of this research is to provide a performance management framework based on the components of good governance in public organizations. The research is mixed and exploratory in terms of approach. In the qualitative part, the Delphi technique and in the quantitative part, the structural equation method is used to confirm the model. The statistical population is academic experts and auditors of the accounting court. In the qualitative part, 10 academic experts and in the quantitative part, the statistical population was the managers and auditors of the Computing Court. Using the Cochran formula 140 people were selected as the sample. In this research, the model of performance management as a baseline was evaluated and finally, the level of institutionalization of values was added to the overall framework and final model as the overall result of the research. The findings of the study confirm all the components of strategic, operational, human resources and institutional level of performance management values as important and influential variables in presenting a good governance based performance management framework. The percentages obtained in standard and absolute values of the t-statistic as well as the GOF = 0/69 indicate confirmation of the robustness of the final model.

References:

1. Adibzadeh, Maryam, Najaf Beigi, Reza, Mosakhani, Morteza, Danesh Fard, Karimollah, Allam Tabriz, Akbar. (2017). Performance Management Model Design for Government Organizations. Journal of Resource Management in Police, 5 (3).


2. Alwani, Seyyed Mehdi. (1997). Decision making and defining government policy. 5^th Edition, Tehran: Samt Publication.


3. Bouckaert, G. & Halligan, J. (2006). Performance and performance management in B. Guy Peters and jon Pierre (eds.), Handbook of public policy. CA, US: Sage Publications.


4. Bouckaert, G. & Halligan, J. (2006). Performance and performance management. Guy Peters and John Pierre (eds.), Handbook of public policy. Thousand Oaks, CA, US: Sage Publications.


5. Danaee Fard, Hassan, Fayzi, Azam, and Ahmadi, Haniya. (2016). Stability Reports on Governmental Organizations. Military Management Terminal, 16(2), 1-22.


6. GAO (United States General Accounting Office) (2011). Performance Measurement and Evaluation, Definitions & Relationships, GAO-11-646S, Retrieved from http://www.gao.gov/assets/80/77277.pdf Visited 2012/1/21.


7. Ghalayini, A.M., Noble, J.S. and Crowe, T.J. (1997). An Integrated Dynamic performance Measurement system for Improving Manufacturing competitiveness, International Journal of Production Economics, 48 (3), 207-225.


8. Heinrich, Carolyn, J. (2015). The Role of Performance Management in Good Governance and Its Application in Public Education. Employment Research, 22(3), 4-6.


9. INTOSAI Development initiative. (2016). Supreme Audit Institutions Performance Measurement Framework, http://www.idi.no/en/idi-cpd/sai-pmf


10. Katouzian, Nasser. (1987).  Philosophy of Law, Volume I, Tehran, Beh Publishings, 1^st edition.


11. Kaufmann, D., Kraay, A., & Zoido-Lobatón, P. (1999). Governance Matters: Policy Research Working Paper. Washington DC: World Bank


12. Moghimi, Seyyed Mohammad, Pourazat, Ali Asghar, Danaeefard, Hassan, and Ahmadi, Haydar. (2016). Explaining the Elements of Good Governance in the Planning of the Budgeting System of the Country. Journal of Strategic Studies in Public Policy, 6 (21).


13. Momeni, Mansour, and Faall Qiyumi, Ali (2010). Statistical analysis using spss. First edition, New Book Publishing.


14. Moynihan, Donald P. (2008). The dynamics of Performance Management: Constructing information and Reform. Washington, D.C.: Georgetown University Press.


15. OPM and CIPFA. (2004). The Good Governance Standard for Public Services: The Independent Commission on good Governance in Public Services. Printed by Hackney Press Ltd.


16. Poister, Theodore H. (2003). Measuring performance in public and nonprofit organizations. San Francisco, Calif.: Jossey-Bass


17. Radnor, Zoe & McGuire, Mary. (2004). Performance management in the public sector: fact or fiction? International Journal of Productivity & Performance Management, 53(3), 245-260.


18. Razmi, Mohammad Javad, Seddiqi, Somayeh. (2012). The Realization of Good Governance for Achieving Human Development, The 4^th National Iranian Economy Conference, Khomein Shahr Islamic Azad University.


19. Baradaran Shorka, Hamid Reza, Malek Sadaty, Saeed. (2008). The Good Governance of the Key to Southwest Asia Development. Strategic Quarterly, No. 46, 359-384


20. World Bank. (2007). A Decade of Measuring the Quality of Governance: Worldwide Governance Indicators, 1996–2006. Washington: The International Bank for Reconstruction.


21. Wetzels, M., Odekerken-Schröder, G., & Van Oppen, C. (2009). Using PLS path modeling for assessing hierarchical construct models: Guidelines and empirical illustration. MIS quarterly, 177-195.


22. Yavari, Vahid and Zahedi, Shamsasadat. (2013).Designing a Conceptual Model for Organizational Performance Management for Governmental and Nonprofit Organizations. Strategic Management Thought. 7(1), 79-122.