نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه مالی و حسابداری، دانشکده علوم انسانی، دانشگاه میبد، میبد، ایران.
2 دانشجوی دکتری، گروه حسابداری، واحد زاهدان، دانشگاه آزاد اسلامی، زاهدان، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Performance auditing and performance-based budgeting are valuable tools for evaluating and improving the efficiency and effectiveness of government organizations. By focusing on key indicators, these approaches allow managers, auditors, and stakeholders to comprehensively understand the performance of organizations and make informed decisions. The main objective of this research was to identify and rank performance auditing indicators in the performance-based budgeting system. The research method was a mixture (qualitative and quantitative) with an exploratory approach in 2025.The statistical population included public sector accountants, accountants, financial managers, and university faculty members, of whom 13 people were purposefully selected as experts. In the quantitative part, the performance auditing indicators in the performance-based budgeting system were ranked according to the experts' opinions using the Friedman test. According to the research results, the performance audit component was identified with 18 indicators and the performance budgeting component with 20 indicators. Based on the Friedman test, in the performance audit component, the effectiveness index was ranked first, the efficiency index was ranked second, the economic efficiency index was ranked third, the operational accountability index was ranked fourth, and the accrual accounting index was ranked fifth. Also, in the performance budgeting component, the effectiveness index was ranked first, the efficiency increase index was ranked second, the economic efficiency index was ranked third, the performance improvement index was ranked fourth, and the supervision improvement index was ranked fifth.
کلیدواژهها [English]
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