Gholamhossein Mahdavi; gholamreza rezaei; seyed mohammad mosavi nejad
Abstract
Subject and Purpose of the Article: Despite the importance placed on accounting as a means to influence performance in public healthcare, there is still a lot to be learned about the role of management accounting in clinical and nonclinical managers’ work behavior and their link with ...
Read More
Subject and Purpose of the Article: Despite the importance placed on accounting as a means to influence performance in public healthcare, there is still a lot to be learned about the role of management accounting in clinical and nonclinical managers’ work behavior and their link with organizational performance. In hence, the article aims at analyzing the motivational role of budgetary participation and the intervening role of individuals’ mental states and behaviors in influencing the relationship between budgetary participation and performance. Research Method: The research method used is a descriptive-survey type. The research population includes all clinical and nonclinical managers of Tehran governmental hospitals in 1397. The sample of the study is 308 people (201 people of clinical managers and 107 people of nonclinical managers). To test the research hypothesis, the regression analysis was used by methods of path analysis. Research Findings: Research finding indicate that budgetary participation positively correlates whit budget goal commitment, budget goal commitment positively correlates whit use of budget information, and use of budget information positively correlates whit budgetary performance. Also, budgetary participation has indirect effects on use of budget information through budget goal commitment. In addition, budget goal commitment has indirect effects on budgetary performance through use of budget information. Conclusion, Originality and its Contribution to the Knowledge: The officials of the Ministry of Health and Medical Education should involve various levels of managers in the preparation and formulation of the budget and increase their participation.
issa karimipoor; Gholamhossein Mahdavi
Volume 4, Issue 1 , March 2018, , Pages 73-86
Abstract
Corruption has wide destructive economic, social and cultural consequences. The most important step to prevent this destructive phenomenon, is assessing the causes and motives of its creation. The aim of this study is to identify factors influencing the employee’s corruption of governmental organizations ...
Read More
Corruption has wide destructive economic, social and cultural consequences. The most important step to prevent this destructive phenomenon, is assessing the causes and motives of its creation. The aim of this study is to identify factors influencing the employee’s corruption of governmental organizations based on Court of Auditor’s viewpoint. In this regard, 26 variables was recognized through reviewing related literature as well as considering the environmental and economic conditions. Exploratory factor analysis is used to identify factors affecting the level of corruption. We also use t-test to examine the differences results between two groups. The results of factor analysis showed that seven factors affecting financial corruption include: inefficient educational system and the weakness of ethical adherence, administrative structure weakness, control systems weakness, economic weakness, inefficiency of the government, regulatory weaknesses and lack of meritocracy. The most important factor affecting the level of financial corruption is the inefficient educational system and the weakness of ethical adherence, and the lack of necessary education has had the most effect on this factor.
