Model of operational objectives for the transparency of performance-based budgeting in the country's health system | ||
| International Journal of Nonlinear Analysis and Applications | ||
| مقاله 20، دوره 15، شماره 2، اردیبهشت 2024، صفحه 239-254 اصل مقاله (494.84 K) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2023.30099.4330 | ||
| نویسندگان | ||
| Farideh Noori1؛ Abasali Hagh Parast* 1؛ Reza Sotudeh2؛ Habib Piri1 | ||
| 1Department of Accounting, Zahedan Branch, Islamic Azad University, Zahedan, Iran | ||
| 2Department of Accounting, Nikshahr Branch, Islamic Azad University, Nikshahr, Iran | ||
| چکیده | ||
| This study evaluated the effect of changing the program-based budgeting system to a performance-based budgeting system in advancing organizational goals, realizing the accountability system, and economic viability. The data of this comparative and analytical study were collected through library studies and questionnaire distribution. Therefore, a general opinion was obtained by asking the opinions of 15 experts and applying the Delphi method. Friedman’s test was used in SPSS software to determine the rank of each of the indicators related to each component to determine the ranking of the indicators approved by the experts. The results showed that operational objectives, as well as the indicators of the compilation of audit standards supported by the country’s health system, performance audit by the country’s health system, and approved standards in the health system, are critical factors for the transparency of performance-based budgeting. | ||
| کلیدواژهها | ||
| operational objectives؛ performance-based budgeting؛ accrual accounting | ||
| مراجع | ||
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