فرآیند انتخاب متدلوژی در طراحی مدل بودجه ریزی خوب در بخش عمومی با رویکرد سیستم مداخلات جامع

نوع مقاله : پژوهشی (با رویکردهای کیفی)

نویسندگان

1 گروه مدیریت صنعتی، دانشکده مدیریت و اقتصاد، دانشگاه تربیت مدرس، ایران، تهران

2 دانشجوی دکتری، گروه مدیریت صنعتی، دانشکده مدیریت و اقتصاد، دانشگاه تربیت مدرس، ایران، تهران

3 گروه مدیریت فناوری اطلاعات، دانشکده علوم اجتماعی و اقتصاد، دانشگاه الزهرا، ایران، تهران

چکیده

هدف: هدف این تحقیق به‌کارگیری رویکرد سیستم مداخلات جامع ( (TSIدر تشخیص و انتخاب متدلوژی‌های مناسب  برای طراحی مدل بودجه‌ریزی خوب در بخش عمومی ایران است. 
طراحی/ روش شناسی/ رویکرد: رویکرد مورد استفاده در این تحقیق سیستم مداخلات جامع بوده و  از نظر جمع‌آوری داده‌ها یک تحقیق کیفی می‌باشد. زیرا یافته‌های آن از طریق مصاحبه با خبرگان حوزه بودجه‌ریزی و حوزه سیستمی و از طریق تحلیل تم و تحلیل استعاره‌ای به دست آمده است.
یافته‌های پژوهش: در این مرحله با توجه به  نتایج حاصل از مصاحبه، دو بعد پیچیدگی و درجه هدف مشترک در هر مرحله از فرایند بودجه‌ریزی مشخص گردید. سپس با در نظر گرفتن تناسب متدلوژی‌ها با ابعاد مساله و هدف تحقیق یعنی شناخت و آسیب‌شناسی سیستم، متدلوژی‌های مناسب انتخاب گردید.
محدودیت‌ها و پیامدها: عدم دسترسی آسان به خبرگان و همچنین مشکلات تصمیم‌گیری در انتخاب متدلوژی با توجه به تنوع متدلوژی‌های مربوطه از محدودیت‌های این تحقیق بود. می‌توان در تحقیقات آینده از رویکرد سیستم مداخلات جامع در شناسایی و انتخاب متدلوژی‌های دیگر و همچنین در حوزه‌های مشابه نیز استفاده نمود.
پیامدهای عملی: می‌توان از مدل حاصل از این تحقیق در شناخت و آسیب‌شناسی نظام بودجه‌ریزی و در نتیجه طراحی مدل بودجه‌ریزی خوب در بخش عمومی استفاده نمود.
ابتکار یا ارزش مقاله: نوآوری این مقاله شناسایی و انتخاب ترکیبی از متدلوژی‌های سیستمی در طراحی نظام بودجه‌ریزی عمومی با  استفاده از رویکرد سیستم مداخلات جامع است.

کلیدواژه‌ها

عنوان مقاله [English]

The process of selecting methodology in designing a good budgeting model in the public division with the total system interventions approach

نویسندگان [English]

  • leila mirzadeh koohshahi 1
  • Leila Mirzadeh 2
  • Amene Khadivar 3
  • Abbas Moghbel BaArz 3

1 Department of Industrial Management, Faculty of Management and Economics, Tarbiat Modares University, Iran, Tehran

2 Ph.D Student, Department of Industrial Management, Faculty of Management and Economics, Tarbiat Modares University,Iran, Tehran

3 Department of Information Technology Management, Faculty of Social Sciences and Economics, Alzahra University,Iran, Tehran

چکیده [English]

Purpose: The purpose of this study is to use the total system interventions (TSI) approach in identifying and selecting appropriate methodologies for designing a good budgeting model in the public sector of Iran.
Design / Methodology / Approach: The approach used in this research is a total system interventions and is a qualitative research in terms of data collection. Because its findings have been obtained through interviews with experts in the field of budgeting and systems, and through the themes and metaphorical analyses.
Research Findings: First, according to the results of the interview, two dimensions of complexity and the degree of common goal were determined in each stage of the budgeting process. Then, considering the appropriateness of the methodologies with the dimensions of the problem and the purpose of the research, i.e. identifying and diagnosing of the system, the appropriate methodologies were selected.
Limitations & Consequences: Lack of easy access to experts as well as decision making problems in choosing a methodology in the variety of them, were some of the limitations of this research. In future research, a total system interventions approach can be used to identify and select other methodologies, as well as in similar areas.                                           
Practical Consequences: The model obtained from this research can be used in diagnosis and pathology of the budgeting system and as a result, designing a good budgeting model in the public sector of Iran.
Innovation or Value of the Article: The innovation of this paper is the identification and selection of a combination of systemic methodologies in the design of the public budgeting system using the total system interventions approach.

کلیدواژه‌ها [English]

  • Good budgeting
  • Total systems interventions
  • Viable system model
  • Critical system heuristic
  • Soft system methodology
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