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Determining the key indicators and the mathematical model for evaluating the performance of the executive offices in the budget settelment reports of the supreme Accounts Court
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Javad Abdali   , Farzad Hashemi * , Mohsen Hashemigohar , Mohsen Shshoseini |
| tehran |
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Abstract: (452 Views) |
The purpose this research is to provide key performance indicators and mathematical model for ranking the performance of executive offices in the settellement report in order to achieve the effectiveness of the goals of the budget laws and the optimal use of the country's financial resources. The statistical population includes deputy ministers, auditors and general managers of executive offices, auditors ,which is selected as a sample of 384 people based on Cochran's formula. the key performance indicators (KPI) are identified based on fuzzy Delphi,and with the hierarchical analysis methodFuzzy (FAHP) and finally the importance and effectiveness of each index has been determined using the partial least squares (PLS) method. Based on the results of the research, the variables influencing the effectiveness of the goals of the budget laws are: 1-Evaluation of effective management Financial resources, 2-Evaluation of the performance of the implementation of the rulings and tasks of the executive bodies in the budget law. 3-Evaluation and ranking, determination of legal requirements , and 4 -Evaluating the financial and budgetary performance of managers.
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| Keywords: Inbodge |
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Full-Text [PDF 1372 kb]
(110 Downloads)
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Type of Study: Applicable |
Subject:
Auditing
Received: 2023/05/15 | Accepted: 2023/07/9 | Published: 2023/10/2
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