تأثیر پاسخگویی مالی و فرهنگ نتیجه‌گرا بر عملکرد سازمانی (موردمطالعه: مدیران مالی بخش عمومی)

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی کارشناسی ارشد حسابداری، دانشگاه آزاد اسلامی، واحد بندرلنگه، بندرلنگه، ایران

2 دکتری حسابداری، معاونت توسعه و مدیریت منابع، دانشگاه علوم پزشکی فسا، فسا، ایران

چکیده

فرهنگ نتیجه‌گرا موضوع مهمی است که دارای آثار عمده‌ای در سازمان است و می‌تواند موجب پاسخگویی مالی و عملکرد سازمانی به‌ ویژه در سازمان‌های بخش عمومی شود. هدف مطالعه حاضر، واکاوی رابطه پاسخگویی مالی و فرهنگ نتیجه‌گرا با عملکرد سازمانی در مدیران مالی بخش عمومی است. این پژوهش از لحاظ هدف کاربردی است و جامعه آن را حسابداران و مدیران مالی شاغل در سازمان‌های بخش عمومی در سطح کشور تشکیل می‌دهد. برای این منظور با کسب نظر 179 نفر از جامعه مورد نظر در سطح کشور به روش تصادفی ساده در سال 1402، موضوع بررسی شد. یافته‌های مورد مطالعه در چهار فرضیه، توسط رویکرد حداقل مربعات جزئی و معادلات ساختاری در نرم‌افزار Smart-PLS آزمون شد. یافته‌های پژوهش نشان داد که بین فرهنگ نتیجه‌گرا و عملکرد سازمانی رابطه مثبت و معناداری وجود دارد. همچنین، بین فرهنگ نتیجه‌گرا و پاسخگویی مالی نیز رابطه مثبت و معناداری مشاهده شد. افزون بر آن، پاسخگویی مالی نیز با عملکرد سازمانی رابطه مثبت و معناداری دارد. در نهایت نیز پاسخگویی مالی، نقش میانجی در رابطه بین فرهنگ نتیجه‌گرا و عملکرد سازمانی دارد. یافته کلی این پژوهش بیانگر توجه بیشتر به مقوله فرهنگ سازمانی و پاسخگویی مالی در محیط بخش عمومی است و لازم است توجه بیشتری به آن صورت گیرد تا بتوان در راستای افزایش بهره‌وری، محیط بهتری را خلق کرد.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

The Effect of Financial Accountability and Result-Oriented Culture on Organizational Performance (Case Study: Public Sector Financial Managers)

نویسندگان [English]

  • Soleiman Molahosseini 1
  • Hossein Rajabdorri 2
1 Msc. Student of Accounting, Islamic Azad University, Bandar Lengeh Branch, Bandar Lengeh, Iran
2 Ph.D. of Accounting, Vice-Chancellor for Management Development and Resources, Fasa University of Medical Sciences, Fasa, Iran
چکیده [English]

Results-oriented culture is an important issue that has major effects in the organization and can cause financial accountability and organizational performance, especially in public sector organizations. The purpose of this research is to study the effect of financial accountability and result-oriented culture on organizational performance in public sector financial managers. This research is practical in terms of its purpose, whose community consists of accountants working in public sector organizations at the country level. For this purpose, by obtaining the opinions of 179 people from the target community in the country by simple random method in 2023, this issue was investigated. To check the findings of the study in four hypotheses, it was tested by partial least squares technique and structural equations in Smart- PLS software. The research findings showed that there is a positive and significant relationship between results-oriented culture and organizational performance. Also, a positive and significant relationship was observed between result-oriented culture and financial accountability. In addition, financial accountability has a positive and significant relationship with organizational performance. Finally, financial accountability plays a mediating role in the relationship between result-oriented culture and organizational performance. The general finding of this research shows more attention to the category of organizational culture and financial accountability in the public sector environment, and it is necessary to pay more attention to it in order to create a better environment in order to increase productivity.

کلیدواژه‌ها [English]

  • Public Sector
  • Financial Accountability
  • Organizational Performance
  • Results-Oriented Culture
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