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امکانسنجی اجرای بودجهریزی مبتنی بر عملکرد در دانشگاه علوم پزشکی و خدمات بهداشتی درمانی شیراز | ||
حسابداری سلامت | ||
مقاله 4، دوره 3، شماره 1 - شماره پیاپی 7، فروردین 1393، صفحه 61-83 اصل مقاله (289.64 K) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.30476/jha.2014.16951 | ||
نویسندگان | ||
محمدحسن کشاورزی1؛ دکتر هاشم ولیپور* 2؛ دکتر امیرحسین جمالی3 | ||
1کارشناس ارشد حسابداری از دانشگاه آزاد اسلامی واحد مرودشت | ||
2استادیار حسابداری دانشگاه آزاد اسلامی واحد فیروزآباد | ||
3استادیار حسابداری دانشگاه آزاد اسلامی واحد مرودشت | ||
چکیده | ||
مقدمه: نظر به الزام قانونی و اهمیت اجرای بودجهریزی مبتنی بر عملکرد و اهمیت بخش سلامت در نظام اقتصادی کشور، پژوهش حاضر به امکانسنجی اجرای بودجهریزی مبتنی بر عملکرد در دانشگاه علوم پزشکی و خدمات بهداشتی درمانی شیراز میپردازد. روش پژوهش: پژوهش حاضر از لحاظ هدف، کاربردی و روش گردآوری اطلاعات مبتنی بر پژوهشهای میدانی و پرسشنامهای بر مبنای الگوی شه است. بهطوریکه افزونبر سه بُعد توانایی، اختیار و پذیرش، صرفه اقتصادی نیز به عنوان متغیر تأثیرگذار به الگو اضافه شد. نمونه پژوهش شامل 210 نفر از سه گروه مدیران ارشد و معاونین، مدیر مالی و رؤسای حسابداری و کارشناسان مالی و بودجه دانشگاه علوم پزشکی و خدمات بهداشتی درمانی شیراز است. بهمنظور بررسی سؤالهای پژوهش، آزمونهای آماری t یک نمونهای، تحلیل واریانس و آزمون فریدمن با استفاده از نرمافزارهای Excel نسخه 2010 و SPSS نسخه 18 انجام شد. یافتهها: نتایج پژوهش نشان داد که از دیدگاه پاسخدهندگان، با وجود پذیرش مناسب و اعتقاد به صرفه اقتصادی اجرای بودجهریزی مبتنی بر عملکرد، ابعاد توانایی و اختیار در دانشگاه علوم پزشکی و خدمات بهداشتی درمانی شیراز وجود ندارد. افزون براین، کلیه پاسخدهندگان معتقدند اجرای بودجهریزی مبتنی بر عملکرد با صرفه اقتصادی همراه است. همچنین، مدیر مالی و رؤسای حسابداری نسبت به سایر گروهها، پذیرش سیاسی و مدیریتی بیشتری داشتند اما در بقیه موارد، همه گروههای پاسخدهنده تقریباً اتفاق نظر داشتند. نتیجهگیری: یافتههای این پژوهش نشان میدهد که بهطور کلی در زمان انجام پژوهش در دانشگاه علوم پزشکی و خدمات بهداشتی درمانی شیراز بستر مناسب برای اجرای بودجهریزی مبتنی بر عملکرد وجود ندارد. | ||
کلیدواژهها | ||
بودجهریزی مبتنی بر عملکرد؛ الگوی شه؛ صرفه اقتصادی | ||
مراجع | ||
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