واکاوی و رتبه بندی توانایی، جهت شفافیت بودجه‌ریزی مبتنی بر عملکرد در نظام آموزش سلامت کشور

هدف پژوهش حاضر واکاوی و رتبه بندی توانایی، جهت شفافیت بودجه ریزی مبتنی بر عملکرد در نظام آموزش سلامت کشور می‌باشد. با توجه به موضوع تحقیق، نوع تحقیق از نظر هدف کاربردی و از نظر ماهیت پیمایشی است. ابزار گردآوری اطلاعات پرسش نامه می باشد که پس از تحلیل دلفی و اجماع نظر خبرگان به پرسشنامه‌ای محقق ساخته با توجه به نظرات خبرگان دست پیدا کردیم. جامعه آماری این تحقیق شامل اعضای مطلع در نظام آموزش سلامت کشور، شامل مدیران ارشد و معاونین، مدیرمالی و روسای حسابداری، و کارشناسان مالی و بودجه تشکیل داده و افراد نمونه به صورت هدفمند و در دسترس انتخاب گردیده‌اند، لذا روایی محتوایی مدل ومولفه های آن با بهره گیری از نظرات خبرگان حاصل شد و رابطه بین ابعاد و مولفه‌های آن با بهره گیری از نرم افزار تحلیل آماری spss، آزمون کلموگروف- اسمیرنوف و برای آزمون سوالات پژوهش از روش‌های پارامتریک شامل آزمون تی تست استفاده شد و به منظور تعیین رتبه‌بندی شاخص‌های مورد تایید از آزمون فریدمن استفاده گردید و الگوی توانایی عملکرد نظام آموزش سلامت کشور  شامل ابعاد توانایی (با مولفه های توانایی ارزیابی عملکرد، توانایی انسانی، توانایی فنی)، ابعاد پذیرش (با مولفه های پذیرش مدیریتی، پذیرش انگیزشی) و صرفه اقتصادی، مورد تایید قرارگرفت.

analyzing and rating the ability, for the transparency of performance-based budgeting in the country’s health education system

the purpose of the current research is to analyze and rank the ability for the transparency of performance-based budgeting in the country’s health education system. according to the research topic, the type of research is applicable in terms of purpose, and survey in terms of nature. the tool for gathering information is a questionnaire, which after delphi analysis and the consensus of experts’ opinions; we got a researcher-made questionnaire according to experts’ opinions. the statistical population of this research consists of knowledgeable members in the country’s health education system, including senior managers and assistants, financial managers and accounting heads, and financial and budget experts; and the sample people were selected in a purposeful and accessible manner, so the content validity of the model and its components was obtained by means of the opinions of experts, and the relationship between its dimensions and components using spss statistical analysis software, kolmogorov-smirnov test; and parametric methods including t-test were used to test the research questions, and friedman’s test was used in order to determine the rank of the approved indicators, and the performance ability model of the country’s health education system includes ability dimensions (with the components of performance evaluation ability, human ability, technical ability), acceptance dimensions (with the components of managerial acceptance, motivational acceptance) and economic efficiency was approved.extended abstractintroductionamong the different budgeting methods, performance-based budgeting has brought about a major change in the budgeting system of governments and has been able to play an effective role in the growth and development of countries. this type of budgeting has been the most famous reform effort in the public sector since the 1990s and perhaps in the current century, so that barrett and goodwin called the 1990s the decade of performance-based budgeting. during the 1990s, performance-based budgeting has been used synonymously with outcome-based budgeting and results-based budgeting. the field of performance evaluation has evolved over the past 50 years and has expanded beyond financial auditing and internal controls, and has become a respected mechanism for continuous improvement and organizational effectiveness (park, 2019). performance-based budgeting is the transformation of the budgeting process from a purely political process to a process that involves economic, objective and rational principles in decision-making. performance budgeting contains three elements: result (final result), strategy (various ways to achieve the final result), and activity or outputs (things that are done to achieve the final results). the key feature of the new performance-based budgeting system is combining the goals of the budget management system with appropriate accountability. the performance-based budgeting system revolves around the two axes &relationship between performance indicators and evaluation& and &relationship between budget and results& in which different administrative departments are accountable based on specific standards called performance indicators, and managers have more discretion in determining the best way to achieve results (parker et al, 2019).the ministry of health, treatment and medical education is one of the four institutions that were required to implement performance-based budgeting in the country. therefore, from the point of view of university management, it is necessary to change the budgeting system of universities and to revise and fundamentally transform the existing budgeting system. research conducted in the field of performance-based budgeting shows that performance-based budgeting methods have been accepted in many countries, but few of them have implemented this method. in addition, the evidence obtained from these studies shows that most governments are able to create functional information; while, very few of them use this information in decisions related to resource allocation and formulation and development of result-oriented incentive plans (mahdavi and gol mohammadi, 2013).therefore, the current research seeks to find the answer to the question: what does accrual accounting contribute to the country’s health education system based on the transparency of performance-based budgeting? and what are its dimensions, components and indicators?theoretical frameworkdue to the importance and role of budgeting in macro decision-making in the country, most of the people involved in budgeting believe that budgeting in iran, despite nearly a century of executive history, faces many issues and problems. some of these problems are caused by the current economic and social conditions; but others, which are more important, are rooted in the administrative and financial structure of the country (qassemi, 2013). with the development of government duties and the rapid increase of government expenses and its link with the general state of the country’s economy, expenditure control has lost its importance; and the need for improvement in the planning, control and management systems of public sector resources, the need to specify goals and emphasizing results to reduce costs and increase service quality has become more important. in other words, traditional budgeting methods do not meet the needs of decision makers and managers at different levels to manage operations and programs and do not lead to an increase in productivity, which is one of the most important expectations of proper budgeting. for this reason, in the last decade, the issue of revising the budget system and turning it into one of the management tools for correct and effective decision-making has been raised (aghwami and babajani, 2014).in another article, yen et al. (2020) investigated the effect of performance evaluation system (pms) on the performance of public sector organizations in transition economies. in this study, the intervening role of public accountability in the relationship between the performance evaluation system and the performance of the public sector in vietnam has also been investigated. the research sample includes 214 accountants and managers of the public sector of vietnam. the results show that public accountability fully moderates the relationship between pms and organizational performance. these results provide important practical and theoretical applications for government organizations by using pms and with the aim of improving public accountability and organizational performance (yen et.al, 2020).azar et al. (2020) conducted a study with the aim of identifying key factors and providing an effective model for monitoring and evaluating the financial performance of the public sector in performance-based budgeting using the fuzzy delphi method. in the proposed model, there are 10 main codes &legal and regulatory factors, organizational structure and culture factors, financial and budgetary factors, monitoring and evaluation structural factors, content and managerial monitoring factors, motivational and psychological factors, technological and informational factors, economic factors, political and international factors, and cultural and social factors& have been identified (azar. et. al, 2020).methodologythis research is of an applicable type in terms of the purpose of the research, and survey in terms of nature. the tool for gathering information is a questionnaire, which after delphi analysis and the consensus of experts’ opinions; we got a researcher-made questionnaire according to experts’ opinions. the statistical population of this research includes knowledgeable members of the health education