شناسایی عوامل مالی اثرگذار در نظام ارزیابی عملکرد سازمان تأمین اجتماعی با رویکرد تحلیل محتوای متنی

محورهای موضوعی : مدیریت مالی بنگاه‌های اقتصادی

حسین احمدی خطیر ¹ , مجتبی طبری ² , محمدرضا باقرزاده ³

1 - گروه مدیریت، واحد قائم شهر، دانشگاه آزاد اسلامی، قائم شهر، ایران.
2 - گروه مدیریت، واحد قائم شهر، دانشگاه آزاد اسلامی، قائم شهر، ایران.
3 - گروه مدیریت، واحد قائم شهر، دانشگاه آزاد اسلامی، قائم شهر، ایران.

تاریخ دریافت : 1401/12/12 تاریخ پذیرش : 1402/04/11 تاریخ انتشار : 1402/06/01

کلید واژه: عملکرد, سازمان تأمین اجتماعی, عوامل مالی, تحلیل محتوای متنی,

چکیده مقاله :

هدف: طی دهه اخیر، بسیاری از سازمان‌ها دریافته‌اند که در عمل فاقد نظام ارزشیابی عملکردی که بتوان از طریق آن اولویت‌ها و اهداف خود را به کارکنان انتقال داد و بهسازی آنها را پی گرفت، هستند. هدف از انجام این پژوهش شناسایی عوامل مالی اثرگذار در نظام ارزیابی عملکرد سازمان تأمین اجتماعی با رویکرد تحلیل محتوای متنی است که از نظر هدف در حیطه تحقیقات کاربردی می‌باشد.روش‌شناسی پژوهش: جامعه آماری اسناد و سوابق بالادستی و مقالات و پایان‌نامه‌های مرتبط با این حوزه بوده که متشکل شد از 12 مقاله فارسی و13 مقاله لاتین. روش نمونه‌گیری به‌صورت گلوله برفی و روش گردآوری اطلاعات به‌صورت کتابخانه ای و روش پژوهش تحلیل محتوای متنی است. اکثر روش شناسان کیفی به جای استفاده از واژگان روایی و پایایی که اساساً و از لحاظ مبانی فلسفی ریشه در پارادایم کمی دارند، از معیار اعتمادپذیری یا قابلیت اعتماد جهت ارجاع به ارزیابی کیفیت نتایج کیفی استفاده می‌کنند. در این پژوهش از استراتژیهای تأمین اعتمادپذیری، قابل قبول بودن، انتقالپذیری، قابلیت اطمینان و تاییدپذیری استفاده شده است.یافته‌ها: پس از کدگذاری، مفهوم‌سازی و مقوله‌بندی، در نهایت عوامل مالی شناخته شد. نتایج حاصل از تجزیه‌وتحلیل محتوی متنی مقاله‌ها نشان از آن داشت که عوامل مالی اثرگذار بر ارزیابی عملکرد سازمان تأمین اجتماعی داری 68 معیار می‌باشد.اصالت / ارزش‌افزوده علمی: مؤسسات و سازمان‌های اجرایی با هر رسالت، هدف و چشم‌انداز ملزم به پاسخگویی به مشتریان، ارباب‌رجوع و ذی‌نفعان هستند. این امر محقق نمی‌شود مگر با اجرای کامل و دقیق وظایف و فعالیت‌ها در جهت تحقق اهداف و توسعه و تعالی سازمان، بنابراین بررسی نتایج عملکرد یک فرآیند مهم راهبردی تلقی می‌شود. کیفیت و اثربخشی مدیریت و عملکرد، عامل تعیین‌کننده و حیاتی تحقق برنامه‌های توسعه‌سازمانی است. برای ارزیابی عملکرد سازمان‌ها و تعیین میزان موفقیت در دستیابی به اهداف تعیین شده، معیار و ابزارهای متعددی وجود دارد که باتوجه‌به طبیعت سیستم‌سازمانی و نحوه موفقیت آن انتخاب می‌شود. در این پژوهش به‌صورت کاملاً کاربردی عوامل مالی که در نظام ارزیابی عملکرد سازمان تأمین اجتماعی مؤثر هستند شناسایی گردید.

چکیده انگلیسی:

Objective: During the last decade, many organizations have realized that they lack a performance evaluation system through which their priorities and goals can be communicated to employees and their improvement can be pursued. The purpose of this research is to identify the effective financial factors in the performance evaluation system of the social security organization with the textual content analysis approach, which is in the field of applied research.Research Methodology: The statistical population of upstream documents and records and articles and theses related to this field, which consisted of 12 Persian articles and 13 Latin articles. The sampling method is snowball and the method of collecting information is library and the research method is textual content analysis. Most of the qualitative methodologists, instead of using the words validity and reliability, which are fundamentally rooted in the quantitative paradigm in terms of philosophical foundations, use the criterion of reliability or reliability to refer to the evaluation of the quality of qualitative results. In this research, the strategies of ensuring trustworthiness, acceptability, transferability, reliability and verifiability have been used.Findings: After coding, conceptualization and categorization, financial factors were finally identified. The results of the analysis of the textual content of the articles showed that the financial factors affecting the evaluation of the social security organization's performance are 68 criteria.Originality / Value:‌ Institutions and executive organizations with any mission, goal and vision are required to respond to customers, stakeholders and stakeholders. This cannot be achieved except by the complete and accurate implementation of tasks and activities in order to achieve the goals and development and excellence of the organization, therefore, reviewing the performance results is considered an important strategic process. The quality and effectiveness of management and performance is the determining and vital factor for the realization of organizational development plans. To evaluate the performance of organizations and determine the degree of success in achieving the set goals, there are several criteria and tools that are chosen according to the nature of the organizational system and its success. In this research, the financial factors that are effective in the performance evaluation system of the social security organization were identified in a completely practical way.

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