Management performance audit model using a combined 360-degree approach and logical program model (Case study in selected companies)

The present study was designed to provide a model for managing management performance using a 360-degree combined approach and a logical program model.

Therefore, the orientation of the research puts it in the category of development-applied research with an exploratory nature. The statistical population of the qualitative part of the research was experts and experts in the field of management performance auditing who were purposefully selected based on the snowball technique. Based on the theoretical saturation rule and in order to collect the required data, 15 in-depth and semi-structured interviews were conducted.

The data obtained from the interviews were analyzed using content analysis technique. Finally, 28 sub-categories and 8 main categories were identified. In the second stage, based on structural equations in LISREL software environment and considering 101 employees of selected government departments of Sistan and Baluchestan province, the fit of the research model was assessed and finally the proposed model was approved.

The model presented in the present study for the public sector of Iran is a framework that will identify the foundations needed for auditing effective and professional performance in the public sector. This model will describe an evolutionary path for all public sector institutions and organizations that seeks to develop effective performance auditing to meet the leadership needs of the organization.