Presenting a Pattern of Financial Decision-making based on Management Performance Auditing

The current research was conducted with the aim of presenting a financial decision-making pattern based on management performance audit, based on qualitative and quantitative analysis. In the qualitative part, by examining the theoretical foundations and previous research, the influencing factors including (5) dimensions, (13) components and (67) indicators were identified. Then, in order to obtain the general theoretical consensus of the country's public sector experts by using a questionnaire and conducting a semi-structured interview based on the use of the Fuzzy Delphi technique; The effective factors were accepted and screened. Then, based on quantitative analysis and using the improvement hierarchical analysis method; The final weight of each of the dimension, component and index and their importance levels were determined in the model using the Excel 2016 software environment. According to the research findings, the "political and managerial" dimension with a final weight of (0.216), the component of "appropriate use and management of information systems" with a final weight of (0.1116) and the index of "use of managers and employees in the  public sector department's executive bodies based on the fulfillment of general and specific legal conditions" with final weight (0.046) have the most importance on the compliance of financial decision making with management performance audit. Then, based on quantitative analysis and using hierarchical analysis method, it has been improved. The final weight of each of the different elements, components and indicators and their importance levels were determined in the model using the Excel 2016 software environment.