بررسی رابطه بین حسابداری تعهدی و بودجه‌ریزی مبتنی بر عملکرد (مطالعه موردی: وزارت بهداشت، درمان و آموزش پزشکی کشور)

نوع مقاله: مقاله پژوهشی

نویسندگان

1 کارشناس‌ارشد حسابداری از دانشگاه آزاد اسلامی واحد سنندج

2 استادیار حسابداری دانشگاه کردستان

3 استادیار حسابداری دانشگاه آزاد اسلامی واحد سنندج

چکیده

مقدمه: در سازمان‌های دولتی، بودجه‌ریزی نقش بسزایی در مصرف بهینه منابع مالی دارد. بودجه‌ریزی مبتنی بر عملکرد ابزاری مناسب برای ارزیابی عملکرد هر سازمان است و استقرار نظام حسابداری تعهدی نقش غیرقابل‌انکاری در تدوین نوع بودجه‌ریزی دارد.
روش پژوهش: پژوهش حاضر از لحاظ هدف کاربردی و از لحاظ شیوه گردآوری داده‌ها توصیفی از نوع همبستگی است. جامعه آماری پژوهش شامل مدیران مالی و کارشناسان حسابداری دانشگاه‌های علوم پزشکی کل کشور است. نمونه‌ای به حجم 225 نفر به شیوه نمونه‌گیری طبقه‌بندی منظم انتخاب و مورد بررسی قرار گرفت. ابزار گردآوری داده‌ها دو پرسش‌نامه پژوهشگر‌ساخته یکی برای حسابداری تعهدی و دیگری برای بودجه‌ریزی مبتنی بر عملکرد است که روایی آن از دیدگاه صاحب‌نظران و پایایی آن از طریق آلفای کرونباخ بررسی و مورد تأیید قرار گرفت. برای تجزیه و تحلیل داده‌ها با بکارگیری نرم‌افزار SPSS نسخه 20 از روش تحلیل عاملی اکتشافی، آزمون همبستگی پیرسون و رگرسیون استفاده شد.
یافته‌ها: بین حسابداری تعهدی و ابعاد گوناگون بودجه‌ریزی مبتنی بر عملکرد (برنامه‌ریزی، تحلیل هزینه‌ها، مدیریت عملکرد، مدیریت تغییر، پاسخ‌گویی و انگیزش) رابطه مثبت و معناداری وجود دارد.
نتیجه‌گیری: فراهم‌کردن زیرساخت‌های لازم برای اجرای مناسب و کارآمد بودجه‌ریزی مبتنی بر عملکرد از جمله اولویت‌های اساسی هر سازمانی به‌حساب می‌آید. یکی از عوامل تشکیل‌دهنده این زیرساخت‌ها، حسابداری تعهدی است. در صورت اجرای نظام حسابداری تعهدی، اطلاعات دقیق‌تـر و کامل‌تـر از درآمدها و هزینه‌های هر دوره بدست آمده و امکان تدوین بودجه‌ریزی مبتنی بر عملکرد به شیوه نظام‌مند و درست فراهم می‌شود.

کلیدواژه‌ها


عنوان مقاله [English]

Investigating the Relationship between Accrual Accounting and Performance-Based Budgeting (A Case Study: Iran Ministry of Health and Medical Education)

نویسندگان [English]

  • J. Maleki 1
  • M. Nazaripour 2
  • P. Amini 3
1 M. A. in Accounting, Islamic Azad University, Sanandaj Branch
2 Assistant Professor, Department of Accounting, Kurdestan University
3 Assistant Professor, Department of Accounting, Islamic Azad University, Sanandaj Branch
چکیده [English]

Introduction: In governmental organizations, budgeting has an important role in optimal use of financial resources. Performance-Based Budgeting is a proper means for evaluating the performance of each organization, and implementing accrual accounting system has an undeniable role in formulating the type of budgeting.
Method: This study is an applied research in terms of purpose, and it has a descriptive correlation method in collecting data. The population of the research include all financial managers and accounting experts of Iranian medical universities. A sample which contains of 225 people has been selected and analyzed through systematic stratified sampling. The means of collecting data includes two researcher-made questionnaires, one for accrual accounting and the other for Performance-Based Budgeting which its validity, from the viewpoint of experts, and its reliability, by Cronbach' Alpha, were examined and confirmed. In order to analyze the data, by applying SPSS Software Version 20, exploratory factor analysis, Pearson correlation test, and regression model were used.
Results: There is a significance and positive relationship between accrual accounting and different aspects of Performance-Based Budgeting (planning, costs analysis, performance management, change management, accountability, and motivation).  
Conclusion: Providing the necessary infrastructure to implement Performance-Based Budgeting properly and efficiently is considered as one of the main priorities of each organization. Accrual accounting is one of the constituent elements of this infrastructure. In case of implementing accrual accounting system, more accurate and complete information of revenues and expenses for each period will be achieved, and the possibility for formulating Performance-Based Budgeting in a systematic and correct way will be provided.

کلیدواژه‌ها [English]

  • Performance-Based Budgeting
  • Accrual Accounting
  • Iran Ministry of Health and Medical Education
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