نوع مقاله : مقاله پژوهشی
نویسندگان
دانشـکده مـدیریت و اقتصـاد، دانشـگاه جـامع امـام حسـین (ع)، تهـران، ایـران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Objective: Considering the development of specialized monitoring models, the effectiveness of these monitoring is a significant issue. Therefore, the present study seeks to investigate the effectiveness of specialized budget supervision from the perspective of managers (general managers).
Method: This research is a mixed exploratory mixed method and an exploratory application in terms of purpose. In qualitative section, using deep interview technique and thematic analysis method, using purposeful sampling and theoretical sampling method. In the quantitative section, using collected data and a questionnaire and structural equation modeling (SEM) method has been fitted.
Results:The final model of research in the society of general managers has 1 dimension, 4 components and 23 indicators. Based on the findings, the effectiveness of specialized supervision in dimensions and components and indicators is confirmed from the viewpoint of the community of the managers and the components of the research model has an effectiveness at the community level and has a positive and significant effect.
Conclusion: In this way, components in the society of general managers including (evaluation and control, planning, motivation, corrective action) as well as indicators of the community of general managers (determining strengths and weaknesses of performance, improving managerial decisions) have the greatest impact on effectiveness. One of the prominent features of an efficient system of management controls is the ability to control the situation and the future. These capabilities reduce the likelihood of financial indiscipline by predicting and detecting in a timely manner. Establishing effective internal control system reduces the risk of financial.
کلیدواژهها [English]
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