Providing an Effective Model for Monitoring and Evaluating Public Sector Financial Performance in Performance-based Budgeting

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AMRAEE HAFEZ; AZAR ADEL

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Journal Paper

Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2022 | Volume:13 | Issue:4 (52) Page(s): 53-86

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Information Journal Paper

Title

Providing an Effective Model for Monitoring and Evaluating Public Sector Financial Performance in Performance-based Budgeting

Author(s)

AMRAEE HAFEZ | AZAR ADEL | Issue Writer Certificate

Keywords

Efficiency of Financial Performance Monitoring and EvaluationQ1

Public SectorQ1

Performance Based BudgetingQ2

Abstract

Monitoring the financial performance of the government will enable governments to implement and implement fiscal policies and financial and economic decisions and ultimately economic and social development. Identify key and effective factors to change the financial performance system in the Public Sector from the traditional control method to the concept new control can help improve the well-being and well-being of individuals, groups, organizations and society. Therefore, the present study aims to identify key factors in monitoring and evaluating the financial performance of the Public Sector and increase accountability and transparency in this sector to provide an effective model for monitoring and evaluating the financial performance of the Public Sector in performance-based budgeting and among the qualitative research strategies The foundation was used And developed a comprehensive model that includes causal factors, intervention factors, contextual factors, strategies and consequences of providing an effective model for monitoring and evaluating the financial performance of the Public Sector in performance-based budgeting. The research tool was interview and data saturation was obtained based on 15 interviews using snowball sampling method. A total of 10 categories and 213 concepts were identified and placed in 6 categories of Strauss-Corbin model. In the proposed model, 10 central codes of "legal and regulatory factors", "organizational structure and culture", "financial and budgetary factors", "structural factors of monitoring and evaluation", "content and managerial factors of monitoring", "motivational and psychological factors" "Technology and information factors", "economic factors", "political and international factors" and "cultural, social factors" are considered in the model and causal factors, context conditions, interventionist conditions, consequences and strategies are considered. Certainly other components and indicators can be identified that, despite much effort, remain hidden and can be discovered, which in this respect the present study has been limited.

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APA: Copy

AMRAEE, HAFEZ, & AZAR, ADEL. (2022). Providing an Effective Model for Monitoring and Evaluating Public Sector Financial Performance in Performance-based Budgeting. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 13(4 (52) ), 53-86. SID. https://sid.ir/paper/416257/en

Vancouver: Copy

AMRAEE HAFEZ, AZAR ADEL. Providing an Effective Model for Monitoring and Evaluating Public Sector Financial Performance in Performance-based Budgeting. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2022;13(4 (52) ):53-86. Available from: https://sid.ir/paper/416257/en

IEEE: Copy

HAFEZ AMRAEE, and ADEL AZAR, “Providing an Effective Model for Monitoring and Evaluating Public Sector Financial Performance in Performance-based Budgeting,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 13, no. 4 (52) , pp. 53–86, 2022, [Online]. Available: https://sid.ir/paper/416257/en

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