ارائه الگوی بودجه ریزی مبتنی بر عملکرد و ارزیابی تاثیر آن بر پاسخگویی عملکرد

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری، گروه حسابداری، واحد زاهدان، دانشگاه آزاد اسلامی، زاهدان، ایران.

2 استادیار، گروه مالی و حسابداری، دانشکده علوم انسانی، دانشگاه میبد، میبد، ایران.

3 دانشیار، گروه حسابداری، دانشگاه پیام نور، تهران، ایران.

4 استادیار، گروه حسابداری، واحد زاهدان، دانشگاه آزاد اسلامی، زاهدان، ایران.

چکیده

هدف این پژوهش ارائه الگوی بودجه ریزی مبتنی بر عملکرد و ارزیابی تاثیر آن بر پاسخگویی عملکرد است. با توجه به این که پژوهش حاضر ارائه دهنده مدل جدید میباشد به همین دلیل این پژوهش از نوع تحقیقات اکتشافی بوده و با عنایت به استفاده از روشهای کیفی و کمی به صورت توأمان این پژوهش در زمره پژوهشهای ترکیبی قرار میگیرد. جامعه آماری این پژوهش در بخش کیفی با استفاده از روش نمونه گیری گلوله برفی شامل 18 نفر از مدیران ارشد بانک شهر بوده و در بخش کمی نیز از بین 395 نفر از مدیران بانک شهر با استفاده از روش نمونه گیری تصادفی و فرمول کوکران 195 نفر به عنوان نمونه انتخاب شده اند. جهت جمع آوری اطلاعات مورد نیاز در پژوهش حاضر از مصاحبه و پرسشنامه استاندارد پاسخگویی عملکرد با 9 گویه و بودجه ریزی مبتنی بر عملکرد با 17 گویه بهره گیری شده است و برای بررسی هدف پژوهش آمار استنباطی و آزمونهای معادلات ساختاری به کار گرفته شده است. نتایج حاصل از پژوهش نشان داد که عوامل موثر بر بودجه ریزی مبتنی بر عملکرد شامل آموزش کارکنان، ایجاد مرکز هزینه، بانک مرکزی، تدوین استراتژیهای بلندمدت، ترجیح منافع جمعی سازمان، توانایی مدیریت، ثبات شغلی مدیران، ثبت صحیح اسناد، سیاستهای کلان اقتصادی دولت، سیستم حسابداری بهای تمام شده، شاخص ارزیابی عملکرد، طبقه‌بندی فعالیت‌ها، عوامل انسانی، عوامل فنی و فرایندی، عوامل محیطی میباشند. همچنین نتایج حاصل از پژوهش نشان داد که بودجه ریزی مبتنی بر عملکرد تاثیر معناداری بر پاسخگویی عملکرد ندارد.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Presenting a Performance-based Budgeting Model and Evaluating its Impact on Performance Accountability

نویسندگان [English]

  • Arash Tofangsaz 1
  • Reza Sotudeh 2
  • Aziz Gord 3
  • Abbasali Haghparast 4
1 Ph.D. Student, Faculty of Accounting, Zahedan Branch, Islamic Azad University, Zahedan, Iran
2 Assistant Professor, Faculty of Financial and Accounting, Faculty of Humanities, Meybod University, Meybod, Iran.
3 Associate Professor, Faculty of Accounting, Payame Noor University, Tehran, Iran.
4 Assistant Professor, Faculty of Accounting, Zahedan Branch, Islamic Azad University, Zahedan, Iran.
چکیده [English]

The purpose of this study is to present a performance-based budgeting model and evaluate its impact on performance accountability. Given that the present study presents a new model, this study is an exploratory research and, considering the use of qualitative and quantitative methods together, it is classified as a mixed research. The statistical population of this study in the qualitative part using the snowball sampling method included 18 senior managers of the city bank, and in the quantitative part, 195 people were selected as a sample from 395 managers of the city bank using the random sampling method and the Cochran formula. In order to collect the information required in the present study, interviews and a standard performance accountability questionnaire with 9 items and performance-based budgeting with 17 items were used, and inferential statistics and structural equation tests were used to examine the research objective. The results of the research showed that the factors affecting performance-based budgeting include employee training, creating a cost center, central bank, formulating long-term strategies, prioritizing the collective interests of the organization, management ability, job stability of managers, correct document recording, government macroeconomic policies, cost accounting system, performance evaluation index, activity classification, human factors, technical and process factors, and environmental factors. The results of the research also showed that performance-based budgeting does not have a significant effect on performance accountability.

کلیدواژه‌ها [English]

  • Budgeting
  • Performance-based Budgeting
  • Performance Accountability
Aboyee Ardakan, M. Kazemi, H. & Hoseini, F. (2017). Implementation of performance-based budgeting system based on the Balanced Scorecard in Science Policy Research Center. Journal of Public Administration (JPA). 9(2), 263-282. (In Persian).
Bastian. I (2006). Akuntansi Sektor Publik: Suatu Pengantar. Jakarta: Erlangga.
Bawono, A. D. B. (2015). The Role of Performance Based Budgeting in the Indonesian Public Sector, Department of Accounting and Corporate Governance, Macquarie University, Australia.
Darijani, B. Taebi, N. & Darijani, A. (2015). Prioritization of barriers to the establishment of operational budgeting system in welfare banks in Kerman: application of AHP, the first international conference on accounting, management and innovation in the organization, Gilan, the Institute of New Thoughts and the municipality of Soomehsara and Farhang Cultural Complex.
Ganie, D. Saputra, H. J. & Hasyim, W. (2023). Analysis of The Implementation of Performance-Based Budgeting For Village Funds (Case Study In Berau District). DiE Jurnal Ilmu Ekonomi dan Manajemen, 14(1), 40-53.
Ghamari, M. Rostami, V. & Parvin, K. (2022). Legal Analaysis of Performance Based Budgeting in Iran. Political Sociology of Iran5(7), 1563-1584. (In Persian)
Hager, G., Hobson, A. & Wilson, G. (2001). Performance-Based Budgeting: Concepts and Examples. Frankfort, Kentucky: Committee for Program Review and Investigations.
Haghparast, A. Barahooey pirnia, B. Ilaghi, M. Dazeh, N. & Arab, L. (2023). The place of accountability in performance-based budgeting. Journal of Accounting and Management Vision6(80), 195-206. (In Persian)
Jong, M. d. Beek, I. V. & Posthumus, R. (2013). Introducing Accountable Budgeting: Lessons from a Decade of PerformanceBased Budgeting in the Netherlands. OECD Journal on Budgeting, 3, 1-34.
Kordestani, G. R., Parsian, H. & Jamshidi Kalantari, F. (2016). Performance-Based Budgeting and Accountability in Public Sector. Governmental Accounting3(1), 69-80. (In Persian)
Kurrohman, T. (2013). Performance-based budgeting evaluation through financial performance based on value for money in districts / cities in East Java. Jurnal Dinamika Akuntansi, 5(1), 1-11.
Laura, D. W. (2016). Pengaruh Anggaran Berbasis Kinerja Dan Sistem Pelaporan Keuangan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Kabupaten Bandung, Bandung; Universitas Telkom.
Muda, T. D. (2005). Pengaruh Anggaran dan Pelaksanaan Anggaran Berbasis Kinerja terhadap Akuntabilitas Kinerja Sekretariat Kotamadya Jakarta Selatan. Jawa Barat; Universitas Padjajaran.
Mujennah, M. Artinah, B. & Safriansyah, S. (2019). The Effect of Performance Based Budgeting and Internal Control Systems on Performance Accountability of Government Agencies: A Case Study In Banjarbaru City Inspectorates. Journal of Economic Info, 6(3), 7-15.
Nobahar, E. Dehghan Nayeri, M. & Rajabzadeh Ghatari, A. (2019). A Model on Iranian Banks Sustainability Assessment. Management Research in Iran, 23(3), 161-187. (In Persian)
Rivard, S. & Huff, S. L. (1988). Factor of success for end-user computing. Communications of the ACM, 31(5), 552-570.
Saputra, H. J. (2019). Model Tata Kelola Dana Desa. Jurnal Magister Akuntansi. UGM.
Seto, W. (2018). Pengaruh Penerapan Anggaran Berbasis Kinerja Terhadap Akuntabilitas Kinerja Instansi Pemerintah. Surabaya; Sekolah Tinggi Ilmu Ekonomi Indonesia.
Syawie, M. F. Saerang, D. P. E. & Pontoh, W. (2016). Influence effectiveness of performance-based budgeting performance control on Bitung City Department of Education. Jurnal Berkala Ilmiah Efisiensi, 16(4), 348-359.
Tran, Y. T. & Nguyen Ph. N. (2020). The Impact of the Performance Measurement System on the Organizational Performance of the Public Sector in a Transition Economy: Is Public Accountability a Missing Link?” Cogent Business & Management, 7(1), 1-17.
Ulum, I. & Sofyani, H. (2016). Akuntansi Sektor Publik. Yogyakarta: Aditya Media Publishing. Undang-undang RI Nomor 32 tahun 2004 tentang Pemerintahan Daerah. Direktorat Jenderal Otonomi Daerah: Jakarta 
Viapiana, F. (2021). A performance-based budget in the judiciary: allocation of resources and performance variability in first instance courts. An analysis of three case studies. Journal of Public Budgeting, Accounting & Financial Management, 33(2), 177-206.
Wahdatul, L. Muda, I. & Erwin, K. (2021). Effect of Performance-Based Budgeting and Financial Reporting Systems on the Performance Accountability of Bekasi Regency Government Agencies, Budapest International Research and Critics Institute-Journal, 4(3), 5477-5485.
Wardani, E. K. & Hasibuan, D. (2024). The Impact of Financial Report Quality and Performance-Based Budget Implementation on the Accountability Performance of Government Agencies with Accounting Control as a Moderator: Empirical Study of Regional Government Work Units in Bogor City. Journal Ilmiah Akuntansi Kesatuan, 12(4), 471-482
Widodo, T. (2016). PerformanceBased Budgeting: Evidence from Indonesia. Dissertation, College of Social Sciences, University of Birmingham, Birmingham, UK.
Yalfani, A. Ghahremani, M. & Adibara, H. (2024). A comparative study of performance-based budgeting with traditional budgeting in Iranian government agencies. Journal of New research approaches in management and accounting, 8(93), 218-232. (In Persian).