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بررسی اثر رجحان پاسخخواهی اجتماعی بر پاسخگویی در مدیریت عمومی نوین | ||
حسابداری سلامت | ||
مقاله 3، دوره 4، شماره 3 - شماره پیاپی 13، مهر 1394، صفحه 45-65 اصل مقاله (313.63 K) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.30476/jha.2015.17124 | ||
نویسندگان | ||
دکتر قدرتالله طالبنیا1؛ حسین رجبدُری* 2؛ اعظم روستامیمندی3 | ||
1دانشیار حسابداری دانشگاه آزاد اسلامی واحد علوم و تحقیقات تهران | ||
2دانشجوی کارشناسیارشد حسابداری مؤسسه آموزش عالی غیرانتفاعی حافظ شیراز | ||
3عضو هیئت علمی گروه حسابداری دانشگاه آزاد اسلامی واحد زاهدشهر | ||
چکیده | ||
مقدمه: اهمیت پاسخگویی در مدیریت عمومی نوین، موضوعی غیرقابل انکار است اما تا پاسخخواهی و در مفهوم دقیقتر جرأت پاسخخواهی در فرد وجود نداشته باشد، پاسخگویی به وجود نیامده و در نتیجه شفافیت حاصل نمیشود. لذا، میتوان نتیجه گرفت که پاسخخواهی بر پاسخگویی ارجحیت دارد. هدف این پژوهش بررسی رجحان پاسخخواهی اجتماعی بر پاسخگویی در مدیریت عمومی نوین است. روش پژوهش: این مطالعه از نوع پیمایشی-کاربردی است. جامعه آماری پژوهش شامل افرادی است که بیشتر با ادارات و سازمانهای دولتی در ارتباط بودهاند و نمونه پژوهش شامل 373 نفر از این افراد است. ابزار اندازهگیری پژوهش پرسشنامه است و برای تحلیل نتایج، پس از بررسی نرمالبودن دادهها بهوسیله نرمافزار SPSS نسخه 22، در قالب 5 فرضیه از آزمون پارامتریک t تک نمونهای استفاده شده است. یافتهها: نتایج پژوهش نشان داد که داشتن اعتقادات مذهبی، اعتقادات خرافی و اعتماد به دولت و قانون بر رجحان پاسخخواهی اجتماعی بر پاسخگویی مؤثر بوده اما خودباوری و تلاش برای احقاقحق بر رجحان پاسخخواهی اجتماعی بر پاسخگویی اثرگذار نیست. همچنین، یافتههای پژوهش نشان داد که در رجحان پاسخخواهی اجتماعی بر پاسخگویی، اعتقادات مذهبی و امر به معروف و نهی از منکر، اعتقادات خرافی و اعتماد به دولت و قانون در احقاقحق در حد متوسط تأثیر داشته و اعتماد به نفس، تلاش برای احقاقحق و آشنایی با روشهای احقاقحق کمتر از میانگین تأثیر دارد. نتیجهگیری: در جامعه باید مواردی مانند اعتقادات مذهبی، خودباوری، اعتماد به دولت و تلاش برای احقاق حق تقویت شده و با برنامهریزی برای کاهش سطح اعتقادات خرافی مسیر پاسخخواهی هموار شود زیرا این مهم اثر قابلتوجهی بر پاسخگویی و شفافیت مالی خواهد داشت. | ||
کلیدواژهها | ||
پاسخخواهی؛ پاسخگویی؛ حسابداری دولتی؛ مدیریت عمومی نوین | ||
مراجع | ||
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