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کارت ارزیابی بخش عمومی، اثربخشی سیستم‌های اطلاعات حسابداری و عملکرد پایدار در بخش عمومی-مورد مطالعه ادارات دولتی شهر بوشهر

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشیار حسابداری، دانشگاه ایلام، ایلام، ایران.

2 دانشجوی کارشناسی‌ارشد حسابداری، دانشگاه ایلام، ایلام، ایران.

چکیده

در دهه‍های اخیر برای بهبود عملکرد فشار فزاینده‍ای بر دولت‍ها وارد شده است، در این راستا اهمیت دستیابی به عملکرد پایدار نیز دوچندان شده است. اثربخشی سیستم اطلاعات حسابداری در نهادهای بخش عمومی نقش مهمی در دستیابی به عملکرد پایدار ایفا می‍کند بااین‌وجود اثربخشی سیستم‍های اطلاعات حسابداری به دلیل بروز تغییرات سریع در دنیای اقتصاد جهانی نمی‍تواند به‌تنهایی به عملکرد پایدار دست یابد. بر این اساس، تقاضای روزافزونی برای ایجاد چارچوبی از ارزیابی وجود دارد که مناسب با ویژگی‌های سازمان بخش عمومی برای جهت‌دهی، مدیریت و ارزیابی عملکرد به سمت دستیابی به عملکرد پایدار ‍باشد، کارت ارزیابی بخش عمومی برای اندازه‍گیری عملکرد، مدلی راهبردی، نتیجه‍محور و چندبعدی به شمار می‍رود. این مطالعه باهدف بررسی تأثیر پذیرش کارت ارزیابی بخش عمومی، اثربخشی سیستم اطلاعات حسابداری و عملکرد پایدار در بخش عمومی انجام شده است. جامعه آماری پژوهش کارکنان مالی ادارات دولتی شهر بوشهر بوده است که با استفاده از فرمول کوکران نمونه به تعداد 168 نفر تعیین، 175 پرسشنامه در 15 اداره دولتی توزیع و درنهایت تعداد 124 پرسشنامه تکمیل‌شده دریافت و با استفاده از معادلات ساختاری تجزیه‌وتحلیل شد. گردآوری داده‍ها با استفاده از پرسشنامه Huy&phuc (2020) انجام شد و تجزیه‌وتحلیل داده‍ها با استفاده از نرم‌افزار Smart PLS صورت پذیرفت. یافته‍ها نشان داد که پذیرش کارت ارزیابی بخش عمومی بر اثربخشی اجزای سیستم اطلاعات حسابداری یعنی سیستم ورودی داده، سیستم پردازش داده، سیستم ذخیره‍سازی و سیستم صورت‍های مالی تأثیر مثبت و معناداری دارد. علاوه بر این، اثربخشی اجزاء چهارگانه سیستم اطلاعاتی حسابداری بر عملکرد پایدار تأثیر مثبت و معنادار دارد.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

Public Sector Scorecard, Effectiveness of Accounting Information Systems and Sustainable Performance in Public Sector (Case Study: Government Offices in Bushehr City)

نویسندگان [English]

  • Gharibe Esmailikia 1
  • Raha Mohtasham 2

1 Assosiate Prof., Faculty of Literature and Humanities, Ilam University, Ilam, Iran.

2 MSc. Student in Accounting. Faculty of Literature and Humanities, Ilam University, Ilam, Iran.

چکیده [English]

In recent decades, there has been increasing pressure on governments to improve their performance, and in this regard, the importance of achieving sustainable performance has doubled. The effectiveness of the accounting information system in public sector institutions plays an important role in achieving sustainable performance. However, the effectiveness of accounting information systems cannot achieve sustainable performance alone due to rapid changes in the world economy. Based on this, there is a growing demand to create a framework of evaluation that is suitable with the characteristics of the public sector organization for directing, managing and evaluating performance towards achieving sustainable performance. Public sector scorecard for measuring performance, is a strategic, result-oriented and multi-dimensional model. This study was conducted with the aim of investigating the relationship between the adoption of the public sector scorecard, the effectiveness of the accounting information system and sustainable performance in the public sector. The statistical population of the research was the financial employees of the governmental offices of Bushehr city, which was determined using Cochran's formula as a sample of 168 people, 175 questionnaires were distributed in 15 governmental offices, and finally 124 completed questionnaires were received and analyzed using structural equations. Data collection was done using Huy and Phuc (2020) questionnaire and data analysis was done using Smart PLS software. The findings showed that the adoption of the Public sector scorecard has a positive and significant effect on the effectiveness of the accounting information system, i.e. data input system, data processing system, data storage system and financial statement system. In addition, the effectiveness of the four components of the information system has a positive and significant effect on sustainable performance.

Introduction

The financial perspective provides a clear picture of the long-term goals of for-profit companies, however, in public sector organizations, this perspective acts as a constraint, not a goal (Kaplan, 1999). The public sector scorecard model is one of the best models used to measure and manage performance in the public sector (Shorvarzi etal, 2011). Accounting information system is considered as a lever to support the effectiveness and efficiency of organizational operations as well as management operations (Huy&phuc, 2020).Due to rapid changes in the global economy, the effectiveness of the accounting information system alone cannot lead to sustainable performance. Based on this, there is a growing demand for an evaluation framework that seems to be appropriate to the characteristics of public sector institutions in order to position, manage and evaluate the functions of the accounting information system in order to achieve sustainable performance. Based on this, adoption the Public sector scorecard is considered a suitable solution for this matter.
Research Question(s)
The main questions in this research are as follows:

Does public sector scorecard adoption has an effect on the effectiveness of accounting information systems (based on its components)?
Does the effectiveness of accounting information systems (based on its components) have an effect on sustainable performance in the public sector?


Literature Review

The limitations of financial resources have caused public sector organizations to continuously review their activities, manage costs, evaluate performance and adopt mechanisms for continuous improvement (Shorvarzi etal, 2011). With the aim of integrating the service improvement and performance management framework used in the public sector, the public sector scorecard was created by Moullin (2017). Balanced scorecard is more than a simple performance evaluation system and can be an important strategic management accounting tool to simplify and transform the organization's mission and strategy (Rashid, 2020). With the aim of improving and promoting accounting performance in order to create useful information for decision-making, accounting information system is a coordinated combination of data input system, data processing system, data storage system and financial statement system. The effectiveness of the accounting information system can only be achieved when each of the mentioned systems can function effectively (Huy&phuc, 2020). The effect of public sector scorecard adoption on the effectiveness of the four components of the accounting information system was considered in four hypotheses. In order to achieve financial and non-financial performance, the accounting information system creates value added for users in terms of providing financial information for planning, control and decision making. Accounting information systems of organizations can improve non-financial performance in the long term and contribute to the sustainable development of the organization. In this regard, the impact of the effectiveness of the accounting information system on sustainable performance was formulated in four hypotheses

Methodology

The statistical population of the research was the financial employees of the governmental offices of Bushehr city, which was determined using Cochran's formula as a sample of 168 people, 175 questionnaires were distributed in 15 governmental offices, and finally 124 completed questionnaires were received and analyzed using structural equations. Data collection was done using Huy and Phuc (2020) questionnaire and data analysis was done using Smart PLS software.

Results

The results of the eight research hypotheses are presented in Table 1.






Discussion

The findings showed that the adoption of the Public sector scorecard has a positive and significant effect on the effectiveness of the accounting information system, i.e. data input system, data processing system, data storage system and financial statement system. In addition, the effectiveness of the four components of the information system has a positive and significant effect on sustainable performance.

Conclusion

Accounting information systems play an important role in the activities of organizations, so the special proposal of the research is the need to pay serious attention to the various components of the accounting information system and focus on improving Its effectiveness. Since accounting information systems must measure performance in all aspects, not just the financial aspect, one of the factors affecting this issue is the use of the Public sector scorecard, which can improve the effectiveness of the accounting information system.
Sustainable performance requires increasing the efficiency and effectiveness of organizations by taking into account all sustainability factors, so it is suggested to achieve performance sustainability in the public sector in different ways, including paying attention to information prerequisites by providing hard infrastructures. Hardware and software are important, therefore, putting in the agenda to improve the effectiveness of the accounting information system of the public sector through integrated information management can lead to improved performance and in the same direction sustainable performance.
 

کلیدواژه‌ها [English]

  • Public Sector Scorecard
  • Accounting Information System
  • Sustainable Performance
  • Bushehr City Governmental Offices
مراجع

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مطالعات تجربی حسابداری مالی
دوره 20، شماره 77
خرداد 1402
صفحه 219-259
فایل ها
سابقه مقاله
  • تاریخ دریافت: 01 بهمن 1401
  • تاریخ بازنگری: 19 فروردین 1402
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