ارائه مدلی برای بهبود گزارش حسابرسی عملکرد در نهادهای بخش عمومی کشور با رویکرد فراترکیب

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری گروه حسابداری، دانشکده اقتصاد و مدیریت، دانشگاه ارومیه، ارومیه، ایران

2 دانشیار، گروه حسابداری، دانشکده اقتصاد و مدیریت، دانشگاه ارومیه، ارومیه، ایران

3 استادیار گروه حسابداری، دانشکده اقتصاد و مدیریت، دانشگاه ارومیه، ارومیه، ایران

چکیده

موضوع و هدف مقاله: حسابرسی عملکرد یکی از ابزارهای اصلی برای ارزیابی و بهبود کارایی و اثربخشی نهادهای بخش عمومی است. با توجه به اهمیت شفافیت و پاسخگویی در این نهادها، بهبود کیفیت گزارش‌های حسابرسی عملکرد می‌تواند تأثیر بسزایی در ارتقای عملکرد این نهادها داشته باشد. پژوهش حاضر با استفاده از رویکرد فراترکیب، تلاش دارد نتایج مطالعات پیشین را گردآوری و تلفیق کرده و چارچوبی جامع برای بهبود این گزارش‌ها ارائه دهد. هدف اصلی این تحقیق، بررسی عوامل مؤثر بر بهبود گزارشگری حسابرسی عملکرد در نهادهای بخش عمومی است.
روش پژوهش: این تحقیق با استفاده از روش کیفی فراترکیب، به‌منظور شناسایی مهم‌ترین شاخص‌های تأثیرگذار در گزارشگری حسابرسی عملکرد انجام شده است. پژوهش‌های مرتبط بین سال‌های 2000 تا 2024 انتخاب و با استفاده از الگوریتم ارزیابی حیاتی و تکنیک هفت‌مرحله‌ای سندلوسکی و باروسو (2006) تحلیل شده‌اند.
یافته‌های پژوهش: نتایج تحقیق نشان داد که 90 مضمون کلیدی در قالب 24 شاخص اصلی شناسایی شده است. این شاخص‌ها شامل معیارهای اقتصادی، کارایی، زمان‌بندی حسابرسی، شناخت موضوع توسط واحد حسابرسی، تعیین دامنه و معیارهای حسابرسی، عوامل ساختاری و رفتاری، زیرساخت‌های فنی و تأمین نیروی انسانی متخصص هستند. مدل نهایی پس از طراحی، مورد اعتبارسنجی قرار گرفت و تأیید شد.
نتیجه‌گیری و اصالت پژوهش: تایج پژوهش نشان می‌دهد که مدل پیشنهادی، چارچوبی جامع و دقیق برای بهبود گزارش‌های حسابرسی عملکرد در نهادهای عمومی ارائه می‌دهد. این مدل می‌تواند به‌طور مؤثر به ارتقای شفافیت، کارایی و پاسخگویی در نهادها کمک کرده و به توسعه دانش در زمینه حسابرسی عملکرد بیفزاید.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

Proposing a Model for Improving Performance Audit Reports in Public Sector Institutions Using a Meta-Synthesis Approach

نویسندگان [English]

  • Omar MansourHamad 1
  • Parviz Piri 2
  • Akbar Zavari Rezaei 3
1 PhD Student, Department of Accounting, Faculty of Economics and Management, Urmia University, Urmia, Iran.
2 Associate Professor, Department of Accounting, Faculty of Economics and Management, Urmia University, Urmia, Iran
3 Assistant Professor, Department of Accounting, Faculty of Economics and Management, Urmia University, Urmia, Iran
چکیده [English]

Article Topic and Objective: Performance auditing is a key tool for assessing and improving the efficiency and effectiveness of public sector institutions. Given the importance of transparency and accountability in these institutions, improving the quality of performance audit reports can significantly contribute to enhancing their performance. This study, using a meta-synthesis approach, seeks to compile and integrate the findings of previous studies to provide a comprehensive framework for improving these reports. The main objective of this research is to examine the factors influencing the improvement of performance audit reporting in public sector institutions.
Methodology: This study employs a qualitative meta-synthesis approach to identify the most important factors affecting performance audit reporting. Relevant studies published between 2000 and 2024 were selected and analyzed using the critical appraisal algorithm and the seven-step technique by Sandelowski and Barroso (2006).
Findings: The results of the study indicated that 90 key themes were identified and categorized into 24 main indicators. These indicators include economic criteria, efficiency, audit timing, auditors' understanding of the subject, determination of audit scope and criteria, structural and behavioral factors, technical infrastructure, and the recruitment of specialized personnel. The final model was designed, validated, and confirmed.
Conclusion and Originality of the Study: The findings of the research suggest that the proposed model offers a comprehensive and precise framework for improving performance audit reports in public institutions. This model can effectively enhance transparency, efficiency, and accountability in these institutions and contribute to the advancement of knowledge in the field of performance auditing.

کلیدواژه‌ها [English]

  • Performance Audit Report
  • Public Sector Institutions
  • Meta-Synthesis Approach

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  • تاریخ دریافت: 05 مهر 1403
  • تاریخ بازنگری: 20 بهمن 1403
  • تاریخ پذیرش: 22 بهمن 1403

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