Ali Rahmani, Parisa Saadat Behbahaninia, Mona Parsaei, Mahnaz Mahmoudkhani
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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。
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.
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.