چارچوبی برای تحول در نظام پاسخ‌گویی مالی و عملیاتی دانشگاه‌های دولتی ایران از دیدگاه خبرگان

نوع مقاله: مقاله پژوهشی

نویسندگان

1 استادیار حسابداری دانشگاه ایلام

2 استادیار حسابداری دانشگاه الزهرا (س)

چکیده

مقدمه: در سال‌های اخیر دانشگاه‌های دولتی با تغییرات اقتصادی-اجتماعی متعددی مواجه بوده‌اند. از یک سو، به دلیل استقلال حاصل از ماده 49 قانون برنامه چهارم توسعه اقتصادی، اجتماعی و فرهنگی جمهوری اسلامی ایران تأثیر عمده‌ای پذیرفته‌اند و از سویی دیگر، به دلیل تغییرات تعداد دانشجویان و کاهش بودجه سرانه و غیره فشارهای مضاعفی بر آنان وارد شده است. با توجه به این شرایط، ایجاد تحول در نظام پاسخ‌گویی مالی و عملیاتی آن‌ها ضرورتی غیرقابل انکار است. هدف از این پژوهش، تدوین چارچوبی برای تحول در نظام پاسخ‌گویی مالی و عملیاتی دانشگاه‌های دولتی ایران با مبنا قراردادن الگوی اصلاح شده لادر است.
روش پژوهش: پژوهش حاضر از نظر روش استنتاجی، توصیفی-پیمایشی و از لحاظ نوع پژوهش، همبستگی و از جهت هدف، کاربردی و توصیفی است. جامعه آماری پژوهش شامل کلیه افراد خبره در حوزه تحول در نظام پاسخ‌گویی مالی و عملیاتی دانشگاه‌ها در سال‌های 1394-1393 است. این پژوهش با بکارگیری فن دلفی در دو دور اجرا و از آزمون‌های دوجمله‌ای t، کلموگروف-اسمیرنوف، کروسکال والیس و فریدمن و نرم‌افزارSPSS  نسخه 20 برای تجزیه و تحلیل داده‌ها استفاده شده است.
یافته‌ها: محرک اصلی تحول در نظام پاسخ‌گویی مالی و عملیاتی دانشگاه‌های دولتی ایران نیاز به اطلاعات بهای تمام‌شده برای قیمت‌گذاری است و وزارت علوم، تحقیقات و فناوری و سازمان حسابرسی، به ترتیب، به عنوان پیش‌برندگان و گردانندگان تحول شناسایی شدند. تغییر در دیدگاه محافظه‌کارانه جامعه به عنوان مهم‌ترین عامل فرهنگی، ایفای نقش می‌کند. در این میان مدیران مالی دانشگاه‌ها باید رهبری این تحول را عهده‌دار شده و در بازه زمانی درازمدت و تدریجی اجرایی شود.
نتیجه‌گیری: در این پژوهش توانایی پیش‌بینی‌کنندگی الگوی اصلاح‌شده لادر، که در بسیاری از کشورها برای تبیین فرآیند تحولات بکار گرفته شده است، در رابطه با تحول در نظام پاسخ‌گویی مالی و عملیاتی دانشگاه‌های دولتی ایران و در شرایط محیطی ایران مستند شده است.

کلیدواژه‌ها


عنوان مقاله [English]

A Framework for Evolution in the Financial and Operational Accountability Systems of Iranian Public Universities from the Experts' Perspective

نویسندگان [English]

  • Q. Esmaieli Kia 1
  • M. Molla Nazari 2
1 Assistant Professor, Department of Accounting, Ilam University
2 Assistant Professor, Department of Accounting, Alzahra University
چکیده [English]

Introduction: In recent years, public universities have faced many socio-economic changes. On one hand, these universities are under the main influence of the independence resulted from Article 49 of law of the Fourth Economic, Social and Cultural Development Plan of the Islamic Republic of Iran, and on the other hand, they have undergone double pressure due to the alterations in the number of students and decrease in the per capita budget, etc. According to these conditions, inevitably, it is too necessary to develop an evolution in the financial and operational accountability systems. The aim of this study is to develop a framework for an evolution in the financial and operational accountability systems of public universities in Iran based on Lauder's reformed model.
Method: The method of the research is deductive reasoning, and it is a descriptive survey; the type of this research is correlational, and in terms of purpose, it is applied and descriptive. The statistical population of this research include all experts in the field of evolution in the financial and operational accountability systems of the universities from 2014 to 2015. This research has been implemented by using the Delphi technique in two cycles, and for data analysis, Binomial t–test, Kolmogorov-Smirnov, Kruskal-Wallis and Friedman tests and SPSS Software Version 20 have been used.
Results: The main incentive for evolution in the financial and operational accountability systems of Iranian public universities is the need for cost price information for pricing, and the Ministry of Science, Research and Technology and the Audit Organization were recognized, respectively, as promoters and operators of evolution. A change in conservative view of society plays an important role as a cultural factor. In between, the financial managers should take the responsibility for the leadership of this evolution in the universities and it should be executed gradually in long term.
Conclusion: In this research, the ability of Lauder's reformed model for predicting, which has been used in many countries to explain the process of evolution, has been documented in relation to the evolution of the financial and operational accountability systems of public universities in Iran and in its environmental conditions.
 

کلیدواژه‌ها [English]

  • Evolution
  • Financial and Operational Accountability Systems
  • Framework
  • Public Universities
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