发展中国家公共部门财务管理成熟度模型:伊朗案例

IF 2.7 4区 管理学 Q2 PUBLIC ADMINISTRATION
Ali Rahmani, Parisa Saadat Behbahaninia, Mona Parsaei, Mahnaz Mahmoudkhani
{"title":"发展中国家公共部门财务管理成熟度模型:伊朗案例","authors":"Ali Rahmani, Parisa Saadat Behbahaninia, Mona Parsaei, Mahnaz Mahmoudkhani","doi":"10.1177/00208523231195707","DOIUrl":null,"url":null,"abstract":"Maturity models (MMs) are used as a reference framework in various fields. In the public sector (PS), the principles of good governance have necessitated an evolution in financial reporting. This study aimed to design a model of accounting and financial maturity for PS reporting units. This study has a mixed-methods design. The initial MM was designed using a systematic review and expert panel discussions. Then, five focus group interviews were held over seven sessions. Next, a questionnaire was distributed among Iranian PS experts to validate the components of the MM. Thirty-two people filled out the questionnaire. A binomial test was used to validate the dimensions of the model. The outcome of this study was the design of a MM for accounting and financial reporting in PS units. The model was designed in five levels and includes eight dimensions, namely leadership, budgeting and financial planning, financial leadership and supervision, efficiency and effectiveness, rules and regulations, financial reporting, human capital and information technology. This model can be used as a basis for assessing the performance of PS units and to implement good governance in organizations. This model is applicable to all developing countries that utilize the revised International PS Accounting Standards and seek to establish a new PS management approach and performance-based budgeting.","PeriodicalId":47811,"journal":{"name":"International Review of Administrative Sciences","volume":null,"pages":null},"PeriodicalIF":2.7000,"publicationDate":"2023-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"A public sector financial management maturity model for developing countries: the case of Iran\",\"authors\":\"Ali Rahmani, Parisa Saadat Behbahaninia, Mona Parsaei, Mahnaz Mahmoudkhani\",\"doi\":\"10.1177/00208523231195707\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Maturity models (MMs) are used as a reference framework in various fields. In the public sector (PS), the principles of good governance have necessitated an evolution in financial reporting. This study aimed to design a model of accounting and financial maturity for PS reporting units. This study has a mixed-methods design. The initial MM was designed using a systematic review and expert panel discussions. Then, five focus group interviews were held over seven sessions. Next, a questionnaire was distributed among Iranian PS experts to validate the components of the MM. Thirty-two people filled out the questionnaire. A binomial test was used to validate the dimensions of the model. The outcome of this study was the design of a MM for accounting and financial reporting in PS units. The model was designed in five levels and includes eight dimensions, namely leadership, budgeting and financial planning, financial leadership and supervision, efficiency and effectiveness, rules and regulations, financial reporting, human capital and information technology. This model can be used as a basis for assessing the performance of PS units and to implement good governance in organizations. This model is applicable to all developing countries that utilize the revised International PS Accounting Standards and seek to establish a new PS management approach and performance-based budgeting.\",\"PeriodicalId\":47811,\"journal\":{\"name\":\"International Review of Administrative Sciences\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":2.7000,\"publicationDate\":\"2023-12-13\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Review of Administrative Sciences\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://doi.org/10.1177/00208523231195707\",\"RegionNum\":4,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"PUBLIC ADMINISTRATION\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Review of Administrative Sciences","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.1177/00208523231195707","RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"PUBLIC ADMINISTRATION","Score":null,"Total":0}
引用次数: 0

摘要

成熟度模型(MM)在各个领域都被用作参考框架。在公共部门(PS)中,善治原则要求财务报告不断发展。本研究旨在为公共部门报告单位设计一个会计和财务成熟度模型。本研究采用混合方法设计。最初的 MM 是通过系统回顾和专家小组讨论设计的。然后,在七次会议中进行了五次焦点小组访谈。接着,在伊朗 PS 专家中分发了一份调查问卷,以验证 MM 的组成部分。32 人填写了问卷。采用二项式检验验证了模型的各个维度。这项研究的成果是为 PS 单位的会计和财务报告设计了一个 MM。该模型分为五个层次,包括八个维度,即领导力、预算编制和财务规划、财务领导和监督、效率和效益、规章制度、财务报告、人力资本和信息技术。该模型可作为评估公共服务单位绩效和在组织中实施善治的依据。这一模式适用于所有采用经修订的《国际公共服务会计标准》并寻求建立新的公共服务管理方法和基于绩效的预算编制的发展中国家。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
A public sector financial management maturity model for developing countries: the case of Iran
Maturity models (MMs) are used as a reference framework in various fields. In the public sector (PS), the principles of good governance have necessitated an evolution in financial reporting. This study aimed to design a model of accounting and financial maturity for PS reporting units. This study has a mixed-methods design. The initial MM was designed using a systematic review and expert panel discussions. Then, five focus group interviews were held over seven sessions. Next, a questionnaire was distributed among Iranian PS experts to validate the components of the MM. Thirty-two people filled out the questionnaire. A binomial test was used to validate the dimensions of the model. The outcome of this study was the design of a MM for accounting and financial reporting in PS units. The model was designed in five levels and includes eight dimensions, namely leadership, budgeting and financial planning, financial leadership and supervision, efficiency and effectiveness, rules and regulations, financial reporting, human capital and information technology. This model can be used as a basis for assessing the performance of PS units and to implement good governance in organizations. This model is applicable to all developing countries that utilize the revised International PS Accounting Standards and seek to establish a new PS management approach and performance-based budgeting.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
CiteScore
6.10
自引率
4.30%
发文量
0
期刊介绍: IRAS is an international peer-reviewed journal devoted to academic and professional public administration. Founded in 1927 it is the oldest scholarly public administration journal specifically focused on comparative and international topics. IRAS seeks to shape the future agenda of public administration around the world by encouraging reflection on international comparisons, new techniques and approaches, the dialogue between academics and practitioners, and debates about the future of the field itself.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信