Ranking the factors affecting the evaluation of financial and operational performance of programs using the technique of hierarchical analysis process

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Article Type:
Research/Original Article (دارای رتبه معتبر)
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.

Language:
Persian
Published:
Iranian Management Accounting Association, Volume:11 Issue: 43, 2022
Pages:
175 to 188
https://www.magiran.com/p2434098  
سامانه نویسندگان
  • Mehrara، Asadollah
    Author (3)
    Mehrara, Asadollah
    Assistant Professor Management, Qaemshahr Branch, Islamic Azad University, قائم شهر, Iran
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