الگوی بودجه ریزی مشارکتی در زیر سیستم برنامه و بودجه دانشگاهی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانش آموخته کارشناسی ارشد، مدیریت مالی،دانشکده مدیریت و برنامه ریزی راهبردی،دانشگاه جامع امام حسین(ع)،تهران،ایران.

2 استادیار، مدیریت مالی،دانشکده مدیریت و برنامه ریزی راهبردی،دانشگاه جامع امام حسین(ع)،تهران،ایران.

چکیده

هدف از این پژوهش شناسایی و اولویت بندی الگوی بودجه‌ریزی مشارکتی در زیر سیستم برنامه و بودجه دانشگاهی می باشد. پژوهش حاضر از نظر هدف کاربردی، از نظر روش، کیفی - کمی و از نوع اکتشافی است؛ داده‌ها در دو مرحله کتابخانه‌ای و میدانی شامل مصاحبه نیمه‌ساختاریافته و پرسش‌نامه دو وضعیتی - چندانتخابی جمع‌آوری شدند و از نظر روش تحلیل داده‌ها، در این پژوهش به تحلیل محتوا، تحلیلتم و تکنیک مدل‌سازی معادلات ساختاری پرداخته شده است که در ابتدا عوامل با کمک تحلیل محتوا و تحلیل مضمون شناسایی و توسط خبرگان مورد پالایش و بررسی قرار گرفت؛ سپس یافته‌های پژوهش در دو حوزه نتایج توصیفی ویژگی‌های جمعیت‌شناختی و نتایج توصیفی پژوهش به کمک نرم‌افزار SPSS و PLS تجزیه‌وتحلیل و گزارش گردید در خصوص طبقه‌بندی این عوامل که بر اساس پالایش داده‌ها از طریق نرم‌افزار PLS به‌دست‌آمده، نشان می‌دهد ابعاد پنج‌گانه، 9 مؤلفه و 32 شاخص (زیر مؤلفه) مورد تأیید قرار گرفت، باتوجه‌به بررسی‌هایی که به عمل آمد و وزن‌دهی با استفاده از روش‌های تصمیم‌گیری چندمعیاره، به ترتیب ابعاد الزامات اجرائی، نظامات، فرهنگ، ساختار و منابع دارای اهمیت بودند که هر کدام از این عوامل خود دارای مؤلفه و شاخص‌های کلیدی برای تحقق الگوی بودجه‌ریزی مشارکتی در نظام مالی دانشگاهی می‌باشند.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Participatory budgeting model in the university program and budget subsystem

نویسندگان [English]

  • ali mohammadi Bazargani 1
  • Hamid Mortazaniya 2
1 Financial Management, Faculty of Management and Strategic Planning, Imam Hossein (AS) University, Tehran, Iran.
2 Financial Management, Faculty of Management and Strategic Planning, Imam Hossein (AS) University, Tehran, Iran.
چکیده [English]

The purpose of this research is to identify and prioritize the model of participatory budgeting in the subsystem of university program and budget. The current research is qualitative-quantitative and exploratory in terms of its practical purpose and method. The data were collected in two library and field stages, including semi-structured interview and two-situation-multiple-choice questionnaire, and in terms of data analysis method, in this research, content analysis, thematic analysis, and structural equation modeling technique have been discussed. The theme analysis was identified and refined and reviewed by experts; Then the findings of the research in the two areas of descriptive results of demographic characteristics and descriptive results of the research were analyzed and reported with the help of SPSS and PLS software. Regarding the classification of these factors, which was obtained based on data refinement through PLS software, it shows five dimensions, 9 components and 32 indicators. (sub-component) was confirmed, according to the investigations that were carried out and weighting using multi-criteria decision-making methods, respectively, the dimensions of executive requirements, systems, culture, structure and resources were important, each of these factors has its own component and Key indicators for the realization of the participatory budgeting model in the academic financial system.

کلیدواژه‌ها [English]

  • Budgeting
  • participatory budgeting
  • university system
  • transparency
  • university budgeting
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