ارائه مدل ارزیابی عملکرد شرکت‌های دولتی، با استفاده از ابزارهای نوین مدیریت هزینه و بودجه‌بندی با تأکید بر رویکرد اقتضایی

نوع مقاله : پژوهشی ( با رویکردهای کمی)

نویسندگان

1 دانشجوی دکتری حسابداری، واحد کرمانشاه، دانشگاه آزاد اسلامی، کرمانشاه، ایران.

2 استادیار گروه حسابداری، واحد کرمانشاه، دانشگاه آزاد اسلامی، کرمانشاه، ایران.

10.52547/jpap.2021.222502.1072

چکیده

هدف:  هدف این پژوهش بررسی تأثیر ابزارهای مدیریت هزینه و بودجه‌بندی بر عملکرد سازمانی با تأکید بر رویکرد اقتضایی بوده است.
طراحی/ روش‌شناسی/ رویکرد: با استفاده از فاکتورهای اقتضایی درون‌سازمانی و برون‌سازمانی، ابزارهای مدیریت هزینه و بودجه‌بندی، به ارزیابی عملکرد، پرداخته‌ شده است. ابزار گردآوری اطلاعات در این پژوهش، پرسش‌نامه استاندارد با طیف لیکرت بوده است. جامعه آماری این پژوهش را مدیران شرکت‌های دولتی پذیرفته‌شده در بورس اوراق بهادار تهران در سال 1398 تشکیل داده است؛ که 360 پرسش‌نامه، برای تحلیل گردآوری شد. روابط بین متغیرها، با استفاده از نرم‌افزار اسمارت پی ال اس مورد آزمون قرار گرفت.
یافته‌های پژوهش: نتایج نشان داد که فاکتورهای اقتضایی درون‌سازمانی و برون‌سازمانی، ابزارهای مدیریت هزینه و بودجه‌بندی، بر ارزیابی عملکرد سازمانی تأثیر معناداری دارند. فاکتورهای اقتضایی بیرونی، نسبت به فاکتورهای اقتضایی درونی، بر مدیریت هزینه و بودجه‌بندی، تأثیر بیشتری داشته است. همچنین، تأثیر فاکتورهای اقتضایی بیرونی، با درنظرگرفتن نقش میانجی مدیریت هزینه و بودجه‌بندی، بر عملکرد شرکت‌های دولتی، نسبت به فاکتورهای اقتضایی درونی، بیشتر بوده است.
محدودیت‌ها و پیامدها: با توجه به اینکه پرسش‌نامه این پژوهش یک پرسش‌نامه استاندارد می‌باشد، بنابراین هیچ‌گونه محدودیتی در حین کار که تأثیری بر نتایج تحقیق گذاشته باشد مشاهده نشد.
پیامدهای عملی:1.پیامد پژوهش نشان می‌دهد که مدیران دولتی در تصمیم‌گیری‌هایشان به فاکتورهای اقتضایی درون‌سازمانی بیشتر توجه می‌کنند.2.پیامد پژوهش نشان می‌دهد مدیران دولتی با استفاده از ابزارهای نوین مدیریت هزینه و بودجه‌بندی می‌توانند عملکرد شرکت را ارتقاء دهند.
ابتکار یا ارزش مقاله: استفاده از ابزارهای نوین حسابداری مدیریت جهت ارزیابی عملکرد مدیران شرکت‌های دولتی.

کلیدواژه‌ها


عنوان مقاله [English]

Public Corporates Performance Evaluation, by using New Cost Management and Budgeting Tools with Emphasis on Contingency Approach

نویسندگان [English]

  • Shirmohammad Yaghoubian 1
  • Babak Jamshidi navid 2
  • Mehrdad Ghanbari 2
1 Ph.D. Student of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran.
2 Assistant Professor, Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran.
چکیده [English]

Purpose: The purpose of this study is to present model performance evaluation model influenced by management accounting tools with emphasis on the Contingency theory. 
Design/Methodology/Approach: Using the internal and external Contingency factors, management and budget accounting tools have been evaluated. In this study, a questionnaire derived from research qualitative studies was based on the opinion of experts. The statistical population of this study has formed managers and experts in Tehran in 2019 stock exchange, 360 questionnaires were collected for analysis. The relationships between variables were tested using Smart.pls software.
Research Findings: The results showed that internal and external Contingency factors, management accounting tools and budgets have an impact on organizational performance evaluation. External contingency factors have a greater impact on cost management and budgeting than internal contingency factors. Also, the effect of external contingency factors, considering the mediating role of cost management and budgeting, on the performance of government companies, has been greater than internal contingency factors.
Limitations & Consequences: Considering that the questionnaire of this research is a standard questionnaire. Therefore, no restrictions were observed during the work that affected the research results.
Practical Consequences: 1. The results of the study show that managers pay more attention to internal contingency factors within their organization decisions.2. The results of the research show that managers can improve the company's performance by using new cost management and budgeting tools.
Innovation or Value of the Article: Use of new management accounting tools to evaluate the performance of managers of public companies.

کلیدواژه‌ها [English]

  • Organizational Performance
  • cost management
  • budgeting
  • contingency approach
  • Public Corporate
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