امکان‌سنجی اجرای بودجه‌ریزی مبتنی بر عملکرد در دانشگاه علوم پزشکی و خدمات بهداشتی درمانی شیراز

نوع مقاله : مقاله پژوهشی

نویسندگان

1 کارشناس ارشد حسابداری از دانشگاه آزاد اسلامی واحد مرودشت

2 استادیار حسابداری دانشگاه آزاد اسلامی واحد فیروزآباد

3 استادیار حسابداری دانشگاه آزاد اسلامی واحد مرودشت

چکیده

مقدمه: نظر به الزام قانونی و اهمیت اجرای بودجه‌ریزی مبتنی بر عملکرد و اهمیت بخش سلامت در نظام اقتصادی کشور، پژوهش حاضر به امکان‌سنجی اجرای بودجه‌ریزی مبتنی بر عملکرد در دانشگاه علوم پزشکی و خدمات بهداشتی درمانی شیراز می‌پردازد.
روش پژوهش: پژوهش حاضر از لحاظ هدف، کاربردی و روش گردآوری اطلاعات مبتنی بر پژوهش‌های میدانی و پرسش‌نامه‌ای بر مبنای الگوی شه است. به‌طوری‌که افزون‌بر سه بُعد توانایی، اختیار و پذیرش، صرفه اقتصادی نیز به عنوان متغیر تأثیرگذار به الگو اضافه شد. نمونه پژوهش شامل 210 نفر از سه گروه مدیران ارشد و معاونین، مدیر مالی و رؤسای حسابداری و کارشناسان مالی و بودجه دانشگاه علوم پزشکی و خدمات بهداشتی درمانی شیراز است. به‌منظور بررسی سؤال‌های پژوهش، آزمون‌های آماری t یک نمونه‌ای، تحلیل واریانس و آزمون فریدمن با استفاده از نرم‌افزارهای Excel نسخه 2010 و SPSS نسخه 18 انجام شد.
یافته‌ها: نتایج پژوهش نشان داد که از دیدگاه پاسخ‌دهندگان، با وجود پذیرش مناسب و اعتقاد به صرفه اقتصادی اجرای بودجه‌ریزی مبتنی بر عملکرد، ابعاد توانایی و اختیار در دانشگاه علوم پزشکی و خدمات بهداشتی درمانی شیراز وجود ندارد. افزون براین، کلیه پاسخ‌دهندگان معتقدند اجرای بودجه‌ریزی مبتنی بر عملکرد با صرفه اقتصادی همراه است. هم‌چنین، مدیر مالی و رؤسای حسابداری نسبت به سایر گروه‌ها، پذیرش سیاسی و مدیریتی بیشتری داشتند اما در بقیه موارد، همه گروه‌های پاسخ‌دهنده تقریباً اتفاق نظر داشتند.
نتیجه‌گیری: یافته‌های این پژوهش نشان می‌دهد که به‌طور کلی در زمان انجام پژوهش در دانشگاه علوم پزشکی و خدمات بهداشتی درمانی شیراز بستر مناسب برای اجرای بودجه‌ریزی مبتنی بر عملکرد وجود ندارد.

کلیدواژه‌ها

عنوان مقاله [English]

The Feasibility of Implementing Performance-based Budgeting in Shiraz University of Medical Sciences

نویسندگان [English]

  • M. Keshavarzi 1
  • H. Valipour 2
  • A. Jamali 3
1 M. A. in Accounting, Islamic Azad University, Marvdasht Branch
2 Assistant Professor, Islamic Azad University, Firouzabad Branch
3 Assistant Professor, Islamic Azad University, Marvdasht Branch
چکیده [English]

Introduction:Regarding the liability, and the importance of implementing Performance-based Budgeting, and because of the importance of the health sector in Iran economic system, this research considers the feasibility of implementing Performance-based Budgeting in Shiraz University of Medical Sciences.
Method: This research is applied, and the method for collecting data is based on questionnaire and field researches according to SHAH Model. Besides three dimensions of ability, authority, and acceptance, economic efficiency was also added to this model as an effective variable. The research sample includes three groups of chief officers and deputies, financial managers, accounting chairmen, and budget and financial experts of Shiraz University of Medical Sciences. In order to examine the research questions, One Sample t Test, ANOVA, and Friedman Test were carried out by using Excel software 2010, and SPSS Version 18.
Results: The results of the research indicate that from the repliers' point of view, although the appropriate acceptance and belief in implementing Performance-based Budgeting exist, ability dimensions, and authority do not exist in Shiraz University of Medical Sciences. Moreover, all the repliers believe that Performance-based Budgeting coincide with economic efficiency. Also, the group of financial managers and accounting chairmen had much more political and managerial acceptance than the other groups; however, almost all the replier groups had the same opinion in other cases.
Conclusion: The findings of this research show that in general, at the time of doing this study, there is not any appropriate situation for implementing Performance-based Budgeting in Shiraz University of Medical Sciences.

کلیدواژه‌ها [English]

  • Performance-Based Budgeting
  • SHAH Model
  • Economic Efficiency

مراجع

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