تأثیر سیستم‌های ارزیابی عملکرد بر عملکرد سازمانی با توجه به نقش میانجی پاسخگویی عمومی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری، گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه علامه طباطبایی، تهران، ایران

2 دانشیار، گروه حسابداری, دانشکده مدیریت و حسابداری، دانشگاه علامه طباطبایی، تهران، ایران

چکیده

سیستم‌های ارزیابی عملکرد در بخش عمومی توجه بسیاری از پژوهشگران در سراسر جهان را به خود جلب کرده‌است. هدف این مطالعه با بهره‌گیری از نظریه‌های مدیریت نوین عمومی، بررسی تأثیر سیستم های ارزیابی عملکرد بر عملکرد سازمان است. همچنین نقش میانجی پاسخگویی عمومی را در رابطه بین سیستم‌های ارزیابی عملکرد و عملکرد سازمانی در وزارت امور اقتصادی و دارایی را بررسی می‌کند. حسابداری مدیریت تکنیک های مختلفی برای ارزیابی عملکرد معرفی کرده است در این پژوهش از کارت ارزیابی متوازن جهت ارزیابی عملکرد استفاده شده است.برای جمع آوری داده ها از ابزار اندازه گیری پرسشنامه استفاده شده است. پرسشنامه حاضر بین 125 نفر از کارکنان وزارت امور اقتصادی و دارایی توزیع و در نهایت 104 پرسشنامه جمع آوری شد. جهت نمونه گیری جامعه هدف از روش نمونه گیری تصادفی استفاده شده است. تجزیه و تحلیل داده‌ها با استفاده از تکنیک مدل‌سازی معادله ساختاری حداقل مربعات جزئی Smart PLS3 و همچنین SPSS22 انجام شد. نتایج نشان می‌دهد که سیستم های ارزیابی عملکرد رابطه مثبت و معناداری با عملکرد سازمان و پاسخگویی عمومی دارد, پاسخگویی عمومی رابطه مثبت و معناداری با عملکرد سازمان دارد, همچنین پاسخگویی عمومی به طور کامل رابطه بین سیستم‌های ارزیابی عملکرد و عملکرد سازمانی را میانجی می‌کند.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

The impact of performance measurement systems on organizational performance considering the mediating role of public accountability

نویسندگان [English]

  • mohammadreza parsapoor 1
  • javad shekarkhah 2
1 ph.D, student, Accounting Department, Faculty of Management and Accounting, Allameh Tabataba'i University, Tehran, Iran
2 Associate Professor, Accounting Department, Faculty of Management and Accounting, Allameh Tabataba'i University, Tehran, Iran,
چکیده [English]

Subject and Purpose: Performance measurement systems in the public sector have attracted the attention of many researchers worldwide. The purpose of this study, using the theories of new public management, is to examine the impact of performance measurement systems on organizational performance. Additionally, it investigates the mediating role of public accountability in the relationship between performance measurement systems and organizational performance in the Ministry of Economic Affairs and Finance.Management accounting has introduced various techniques for performance measurement. In this research, the balanced scorecard is used to evaluate performance.
Research Method: A questionnaire was used as a data collection tool. This questionnaire was distributed among 125 employees of the Ministry of Economic Affairs and Finance, and ultimately, 104 questionnaires were collected. A random sampling method was used to sample the target population. Data analysis was performed using partial least squares structural equation modeling (Smart PLS3) and SPSS22.
Research Findings: The results show that the performance measurement system has a positive and significant relationship with both organizational performance and public accountability. Public accountability also has a positive and significant relationship with organizational performance. Moreover, public accountability fully mediates the relationship between performance measurement systems and organizational performance.
Conclusion, Orginality and its Contribution to the Knowledge: The first hypothesis predicted that performance measurement systems positively and significantly affect the performance of public sector organizations in Iran, specifically the Ministry of Economic Affairs and Finance; If public organizations successfully implement performance appraisal systems, they can accurately evaluate their performance results, so they will find useful solutions to improve their performance.
The results of the second hypothesis showed that performance measurement systems have a positive and significant effect on public accountability of public sector organizations; If a public organization increases the use of appropriate performance measurement systems, it will help provide useful information to stakeholders to accurately assess public accountability.The third hypothesis showed that public accountability has a positive and significant effect on the performance of public sector organizations. This result shows that public sector organizations that increase their accountability and are responsible for their financial and non-financial results improve their performance.Public accountability is a perfect mediator for the relationship between performance appraisal systems and organizational performance. Therefore, the potential of performance measurement systems and public accountability to improve performance and how to implement performance measurement systems should be of concern to government managers in Iran. This study provides evidence of the full mediating role of public accountability in the relationship between performance measurement systems and performance in public organizations. Therefore, public sector organizations that want to improve their performance, in addition to applying appropriate performance measurement systems, should also have appropriate public accountability. To do this, managers in public sector organizations need a strong commitment to transparency, efficiency, and good governance. Public sector organizations must be accountable to their stakeholders and be evaluated for their current performance and the effects of the unit's operations.

کلیدواژه‌ها [English]

  • Performance Measurement Systems
  • Organizational Performance
  • Balanced Score Card
  • Public Accountability
  • Stractual Equation

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  • تاریخ دریافت: 08 اسفند 1403
  • تاریخ بازنگری: 04 شهریور 1404
  • تاریخ پذیرش: 02 شهریور 1404

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