تحولات بودجه‌ریزی مبتنی بر عملکرد در بخش عمومی- ارزیابی عوامل موثر بر آمادگی روانشناختی کارکنان مالی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشیار حسابداری، دانشکده ادبیات و علوم انسانی، دانشگاه ایلام، ایلام، ایران

2 استادیار اقتصاد، موسسه آموزش عالی باختر ، موسسه آموزش عالی باختر،ایلام، ایران

3 دانشجوی کارشناسی ارشد حسابداری، موسسه آموزش عالی باختر ، ایلام، ایران

4 استادیار گروه حسابداری، دانشگاه پیام نور، تهران، ایران

چکیده

موضوع و هدف مقاله: در سال‌های اخیر بهبود سیستم حسابداری مدیریت دولت‌ها در بسیاری از کشورهای توسعه‌یافته و در حال توسعه مورد توجه قرار گرفته است. تحول در سیستم حسابداری و بودجه‌بندی، فرآیند تصمیم‌گیری پیچیده‌ای است که نیروی انسانی نقشی اساسی در آن ایفا می‌کند. هدف این پژوهش، ارزیابی عوامل موثر بر آمادگی روانشناختی کارکنان مالی برای پیاده‌سازی بودجه‌ریزی مبتنی بر عملکرد در نهادهای دولتی بخش عمومی است.
روش پژوهش: گردآوری داده‌های پژوهش با استفاده از پرسشنامه محقق‌ساخته انجام شد که در آن آمادگی روانشناختی برای تغییر، بر حسب تعهد به تغییر و باور به اثربخشی تغییر اندازه‌گیری گردید. جامعه آماری پژوهش حاضر کلیه کارکنان بخش‌های حسابداری و مالی ادارات دولتی در دو شهر تهران و ایلام (مقایسه دو شهر برخوردار و کم‌برخوردار) است، با استفاده از فرمول کوکران، به ترتیب دو نمونه به حجم 168 و 384 نفر تعیین و داده‌های حاصل با بکارگیری نرم‌افزارهای AMOS و EViews تجزیه و تحلیل شد.
یافته‌های پژوهش: یافته‌ها حاکی از تاثیر مثبت و معنادار ارزش‌گذاری تغییر و در دسترس بودن وظیفه بر آمادگی روانشناختی برای تغییر در هر دو شهر ایلام و تهران بوده است، لیکن در هر دو جامعه مورد بررسی دانش وظیفه بر باور به اثربخشی تغییر تاثیر معناداری نداشت. همچنین مقایسه قدرت تبیین مدل‌ها در دو شهر برخوردار و کم‌برخوردار با استفاده از آمون کرامر نشان داد که در سطح معناداری 5% تفاوت معناداری بین دو جامعه وجود ندارد.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Performance-based budgeting Reform in the Public Sector- Assessing factors affecting the psychological readiness of financial staff

نویسندگان [English]

  • Ghareibeh Esmailikia 1
  • mohammad oshani 2
  • Zahra Delshad hoseini 3
  • hossien tebyaniyan 4
1 Associate Professor of Accounting, Faculty of Literature and Humanities, Ilam University, Ilam, Iran.
2 Assistant Professor of Economy, Bakhtar Higher Education Institution, Ilam, Iran.
3 M.Sc. in Accounting, Bakhtar Higher Education Institution, Ilam, Iran.
4 Assistant Professor of Accounting, Pnu University, Tehran, Iran
چکیده [English]

Subject and Purpose of the Article: In recent years, improvements in government management accounting systems have been considered in many developed and developing countries.
Reforms in the accounting and budgeting system is a complex decision-making process in which human resources play a pivotal role. The purpose of this study is to investigating the factors affecting the psychological readiness of financial staff to implement performance-based budgeting in public sector public institutions.
Research Method: Research data were collected using a researcher-made questionnaire in which psychological readiness for change was measured in terms of change commitment and change efficacy. The statistical population of the present study is all staff of the accounting and finance departments of government offices in the two cities of Tehran and Ilam (comparison in two Low and High Income cities). Using Cochran's formula, two samples with a volume of 168 and 384 people were determined and the obtained data were analyzed using AMOS and EVIEWS software
Research Finfings: Findings showed a positive and significant effect of change valance and task availability on psychological readiness for change in both Ilam and Tehran, but in both cities, task knowledge had no significant effect on change efficacy. Comparing the explanatory power of the models in two rich and less rich cities using Amon Kramer showed that there is no significant difference between the two communities at the 5% significance level.

کلیدواژه‌ها [English]

  • Management accounting
  • performance-based budgeting
  • psychological readiness
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