این سایت در حال حاضر پشتیبانی نمی شود و امکان دارد داده های نشریات بروز نباشند
International Journal of Nonlinear Analysis and Applications، جلد ۱۵، شماره ۲، صفحات ۲۳۹-۲۵۴
عنوان فارسی
چکیده فارسی مقاله
کلیدواژه‌های فارسی مقاله
عنوان انگلیسی Model of operational objectives for the transparency of performance-based budgeting in the country's health system
چکیده انگلیسی مقاله This study evaluated the effect of changing the program-based budgeting system to a performance-based budgeting system in advancing organizational goals, realizing the accountability system, and economic viability. The data of this comparative and analytical study were collected through library studies and questionnaire distribution. Therefore, a general opinion was obtained by asking the opinions of 15 experts and applying the Delphi method. Friedman’s test was used in SPSS software to determine the rank of each of the indicators related to each component to determine the ranking of the indicators approved by the experts. The results showed that operational objectives, as well as the indicators of the compilation of audit standards supported by the country’s health system, performance audit by the country’s health system, and approved standards in the health system, are critical factors for the transparency of performance-based budgeting.
کلیدواژه‌های انگلیسی مقاله operational objectives, Performance-based Budgeting, Accrual Accounting
نویسندگان مقاله Farideh Noori |
Department of Accounting, Zahedan Branch, Islamic Azad University, Zahedan, Iran

Abasali Hagh Parast |
Department of Accounting, Zahedan Branch, Islamic Azad University, Zahedan, Iran

Reza Sotudeh |
Department of Accounting, Nikshahr Branch, Islamic Azad University, Nikshahr, Iran

Habib Piri |
Department of Accounting, Zahedan Branch, Islamic Azad University, Zahedan, Iran

نشانی اینترنتی https://ijnaa.semnan.ac.ir/article_7657_160e144e36f3a9cba2b205adb758fb99.pdf
فایل مقاله فایلی برای مقاله ذخیره نشده است
کد مقاله (doi)
زبان مقاله منتشر شده en
موضوعات مقاله منتشر شده
نوع مقاله منتشر شده
برگشت به: صفحه اول پایگاه   |   نسخه مرتبط   |   نشریه مرتبط   |   فهرست نشریات