Ranking of Factors Affecting the Evaluation of Financial and Operational Performance of Programs Using Hierarchical Analysis Process Technique

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Abiri Helen; Gholipour Kanani Yousef; Mehrara Asadollah; Bagherzadeh Mohammad Reza

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2022 | Volume:11 | Issue:43 Page(s): 175-188

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Information Journal Paper

Title

Ranking of Factors Affecting the Evaluation of Financial and Operational Performance of Programs Using Hierarchical Analysis Process Technique

Author(s)

Abiri Helen | Gholipour Kanani Yousef | Mehrara Asadollah | Bagherzadeh Mohammad Reza | Issue Writer Certificate

Keywords

Financial Resources

Budget

credits

Evaluation

Performance

Abstract

One of the most important and influential aspects of the structure of developing societies, which together with other dimensions of society, including political, social and cultural, affects the process of growth and development, is the financial resources and budgets available to governments. Is. Therefore, the optimal management of financial resources and budgets is one of the basic presuppositions in the development and promotion of financial and operational performance of the envisaged programs, and the degree of success of governments in doing so through accurate evaluation methods. Financial and operational performance is possible. In this study, entitled "Ranking of factors affecting the evaluation of financial and operational performance of programs using the hierarchical process technique" to identify and rank these factors in the Ministry of Culture and Islamic Guidance and its results in the form of eight model factors Designed, presented. The statistical population is 187 and the sample size is 125 people. The results indicate that among the eight factors affecting the evaluation of financial and operational performance of programs, the policy-making and program factor with 9 components is the highest and the internal processes factor with 3 components is the lowest.

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