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Designing a model for evaluating the performance of the country's accounting system
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Hassan Khosravi *   , Adel Azar , Rahmatollah Akrami |
| دیوان محاسبات کشور |
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Abstract: (1142 Views) |
| Every organization must have a written plan to have proper performance and achieve the expected results, and achieving these goals without a specific plan is impossible and very costly and time consuming. In order to design a model for evaluating the performance of the countrychr('39')s accounting system using a quantitative research approach, a model has been designed to conduct research on the statistical community, including experts in the field of performance evaluation and heads of executive bodies in the field of comments on accountantschr('39') work in the field of accounting system. Account of the country (Ministry of Economic Affairs and Finance). The number of statistical samples in the Delphi stage was determined using snowball sampling of 12 people and fuzzy Delphi method was used to evaluate the results. In the quantitative stage, 137 experts in the field of accounting system of the country (Ministry Economic Affairs and Finance) have been selected which has been collected using a questionnaire tool and has been analyzed using factor analysis and the technique of partial least squares and SmartPLS software. At the end, after determining the categories, the general classes The performance model of the accounting system was identified in the form of 3 sections of performance evaluation, intervening factors and performance of the accounting system and the model was designed. |
Article number: 4 |
| Keywords: performance appraisal, accounting system, model design, Delphi, factor analysis |
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Full-Text [PDF 434 kb]
(459 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2021/01/13 | Accepted: 2021/02/17 | Published: 2022/01/2
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