بررسی اثر رجحان پاسخ‌خواهی اجتماعی بر پاسخ‌گویی در مدیریت عمومی نوین

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشیار حسابداری دانشگاه آزاد اسلامی واحد علوم و تحقیقات تهران

2 دانشجوی کارشناسی‌ارشد حسابداری مؤسسه آموزش عالی غیرانتفاعی حافظ شیراز

3 عضو هیئت علمی گروه حسابداری دانشگاه آزاد اسلامی واحد زاهدشهر

چکیده

مقدمه: اهمیت پاسخ‌گویی در مدیریت عمومی نوین، موضوعی غیرقابل انکار است اما تا پاسخ‌خواهی و در مفهوم دقیق‌تر جرأت پاسخ‌خواهی در فرد وجود نداشته باشد، پاسخ‌گویی به وجود نیامده و در نتیجه شفافیت حاصل نمی‌شود. لذا، می‌توان نتیجه گرفت که پاسخ‌خواهی بر پاسخ‌گویی ارجحیت دارد. هدف این پژوهش بررسی رجحان پاسخ‌خواهی اجتماعی بر پاسخ‌گویی در مدیریت عمومی نوین است.
روش پژوهش: این مطالعه از نوع پیمایشی-کاربردی است. جامعه آماری پژوهش شامل افرادی است که بیشتر با ادارات و سازمان‌های دولتی در ارتباط بوده‌اند و نمونه پژوهش شامل 373 نفر از این افراد است. ابزار اندازه‌گیری پژوهش پرسش‌نامه است و برای تحلیل نتایج، پس از بررسی نرمال‌بودن داده‌ها به‌وسیله نرم‌افزار SPSS نسخه 22، در قالب 5 فرضیه از آزمون پارامتریک t تک نمونه‌ای استفاده شده است.
یافته‌ها: نتایج پژوهش نشان داد که داشتن اعتقادات مذهبی، اعتقادات خرافی و اعتماد به دولت و قانون بر رجحان پاسخ‌خواهی اجتماعی بر پاسخ‌گویی مؤثر بوده اما خودباوری و تلاش برای احقاق‌حق بر رجحان پاسخ‌خواهی اجتماعی بر پاسخ‌گویی اثرگذار نیست. هم‌چنین، یافته‌های پژوهش نشان داد که در رجحان پاسخ‌خواهی اجتماعی بر پاسخ‌گویی، اعتقادات مذهبی و امر به معروف و نهی از منکر، اعتقادات خرافی و اعتماد به دولت و قانون در احقاق‌حق در حد متوسط تأثیر داشته و اعتماد به نفس، تلاش برای احقاق‌حق و آشنایی با روش‌های احقاق‌حق کم‌تر از میانگین تأثیر دارد.
نتیجه‌گیری: در جامعه باید مواردی مانند اعتقادات مذهبی، خودباوری، اعتماد به دولت و تلاش برای احقاق حق تقویت شده و با برنامه‌ریزی برای کاهش سطح اعتقادات خرافی مسیر پاسخ‌خواهی هموار شود زیرا این مهم اثر قابل‌توجهی بر پاسخ‌گویی و شفافیت مالی خواهد داشت.

کلیدواژه‌ها

عنوان مقاله [English]

Investigating the Effect of Priority of the Social Seeking Answers to Accountability in the New Public Management

نویسندگان [English]

  • Gh. Talebnia 1
  • H. Rajab Dorri 2
  • A. Roosta Meimandi 3
1 Associate Professor, Department of Accounting, Islamic Azad University, Sciences and Research Branch, Tehran
2 M. A. Student in Accounting, Hafez Non-profit Institution of Higher Education, Shiraz
3 The Faculty Member of Department of Accounting, Zahedshahr Islamic Azad University
چکیده [English]

Introduction: The importance of the accountability in the new public management is undeniable. But, as long as there is no willing for an individual to seek answers, or more exactly, he is not assertive in seeking answers, accountability does not come to exist, and as a result, there will be no transparency. Therefore, it can be concluded that seeking answers is prior to accountability. The purpose of this research is to investigate the priority of the social seeking answers to accountability in the new public management.
Method: The type of this research is an applied descriptive survey. The statistical population of the research include those individuals who are dealing much more with government agencies and organizations, and the sample of the research contains 373 individuals of this population. The measuring instrument of the current research is questionnaire, and for analyzing the results, after examining the normality of the data by SPSS Software Version 22, One-sample T-test has been used including five hypotheses.
Results: The results of the research showed that believe in religion, superstitions, trust in the government and the law have had an influence on the priority of the social seeking answers to accountability, but self-esteem and self-help does not have any effect on the priority of social seeking answers to accountability. Moreover, the results of the research indicated that regarding the priority of social seeking answers to accountability, religious beliefs, enjoining good and forbidding wrong, superstitions, and trust in the government and the law affect self-help moderately, and self-confidence, attempt for self-help, and familiarity with the methods of self-help have a lower effect than the average.
Conclusion: It is necessary to strengthen the religious beliefs, self-esteem, trust in the government, attempt for self-help, and the level of superstitions should be decreased by planning so that the path of seeking answers be smoothed because it has a great effect on the accountability and financial transparency.

کلیدواژه‌ها [English]

  • accountability
  • Governmental Accounting
  • New Public Management
  • Seeking Answers

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