نقش پاسخگویی در تعیین رابطه بین کیفیت گزارشگری مالی و عملکرد سازمان های دولتی
محورهای موضوعی : مهندسی مالی
مریم بهمنی
1
*
,
جواد رشیدی پور
2
1 - گروه حسابداری، دانشگاه ملی مهارت ، کاشان، ایران
2 - گروه حسابداری، دانشگاه ملی مهارت ، کاشان، ایران
کلید واژه: کیفیت گزارشگری مالی, عملکرد, پاسخگویی, بخش عمومی, سازمان,
چکیده مقاله :
پژوهش حاضر با تکیه بر نظريه مدیریت دولتی و نظريه نمایندگی جدید، نقش میانجی مسئولیتپذیری را در رابطه بین کیفیت گزارشگری مالی و عملکرد سازمانهای دولتی، مورد بررسی قرار داده است. مدل تحقیق و فرضیهها در قالب يك طرح پيمايشي و مبتني بر نظرسنجي كتبي از 196 نفر از حسابداران و مدیران شاغل در بخش دولتی در ایران مورد آزمایش قرار گرفت. تجزیه و تحلیل يافتهها نشان داد که پاسخگویی نقش واسطهای در رابطه بین کیفیت گزارشگری مالی و عملکرد دارد. اين يافتهها، پیامدهای مهمی برای سازمانهای دولتی که به دنبال بهبود کیفیت گزارشگری مالی و عملکرد سازمانی خود با سیستمهای طراحی شده و پاسخگویی هستند، دارد. بر این اساس، سیاستگذاران، نهادهاي قانونگذاري و اركان نظارتي در بخش عمومی به دنبال تحمیل مسئولیت به سازمان‌ها در قبال اقداماتشان بوده و در راستاي ايجاد اطمینان خاطر در اين زمينه هستند که سازمان‌ها بر اساس مسئولیت‌های محوله عمل می‌کنند. در همين راستا، پژوهش حاضر نيز به دنبال بررسی نقش میانجی پاسخگويي در رابطه بین کیفیت گزارشگری مالی و عملکرد سازمان های عمومی در قلمرو تحت بررسي است.
This research, based on public management theory and new agency theory, investigates the mediating role of accountability in the relationship between financial reporting quality and the performance of government organizations. The research model and hypotheses were tested through a survey conducted with 196 accountants and managers working in the public sector in Iran. The analysis of the findings indicated that accountability serves as a mediator between financial reporting quality and performance. These results carry significant implications for government organizations seeking to enhance their financial reporting quality and organizational performance through effective systems and accountability measures.In this context, policymakers and regulatory bodies in the public sector are focused on enforcing accountability for organizations regarding their actions. They aim to ensure that these organizations operate according to their assigned responsibilities. By doing so, they hope to create a more transparent and responsible public sector. This study also seeks to delve into the mediating role of accountability in the relationship between financial reporting quality and the performance of public organizations, ultimately contributing to a better understanding of how accountability influences performance outcomes in the public sector. The findings may provide insights for improving practices in financial reporting and organizational effectiveness.
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