طراحي مدل بلوغ مديريت مالي و حسابداري واحدهاي گزارشگر بخش عمومي

Design of the Financial Management and Accounting Maturity Model for Public Sector Entities

هدف اصلي اين پژوهش، ارائه مدل بلوغ مديريت مالي و حسابداري براي واحدهاي گزارشگر بخش عمومي ايران است تا با ارائه يك الگوي مطلوب و البته سطح‌بندي شده، هم ارزيابي اين واحدها امكان‌پذير شود و هم براي ارتقا به سطوح بالاتر، انگيزه كافي ايجاد شود و حمايت رؤساي دستگاه‌هاي اجرايي را براي پشتيباني از اين اقدام‌هاي بهبود جلب كند. در كشورهاي پيشرفته اين مدل‌ها به تناسب وضعيت خاص آن كشور ارائه شده است. روش: پس از بررسي مؤلفه‌هاي مدل بلوغ مديريت مالي و حسابداري، مدل بلوغ بومي اوليه‌اي با الگو گرفتن از مدل‌هاي رايج و بر مبناي تجارب و شناخت نويسندگان از وضعيت بخش عمومي ايران طراحي شد. در مرحله بعد، از متخصصان بخش عمومي ايران كه با استفاده از نمونه‌گيري هدفمند انتخاب شده بودند، مصاحبه نيمه‌ساختاريافته‌اي به عمل آمد. مصاحبه‌ها به شكل گروه كانوني برگزار شد. يافته‌هاي حاصل از مصاحبه با استفاده از تحليل مضمون واكاوي شد. يافته‌ها: با استفاده از نظر خبرگان، مؤلفه‌هاي استخراج شده اوليه تعديل و اصلاح شد. ابعاد مدل بلوغ شامل فناوري اطلاعات، گزارشگري مالي، بودجه و برنامه‌ريزي مالي، قوانين و مقررات، راهبري و نظارت مالي، رهبري، كارايي و اثربخشي و سرمايه انساني استخراج شد. نتيجه‌گيري: نتايج اين پژوهش، چارچوبي شفاف و جامع در جهت ارزيابي واحدهاي گزارشگر بخش عمومي فراهم مي‌كند و در ارتقاي كيفيت گزارشگري مالي واحدهاي بخش عمومي كشور نقش مؤثري خواهد داشت. مؤلفه‌هاي استخراج شده را مي‌توان مبناي جايزه تعالي به واحدهاي مديريت مالي و حسابداري گزارشگر بخش عمومي قرار داد تا مسابقه‌اي براي ارتقا و بهبود كيفيت نظام حسابداري و گزارشگري بخش عمومي باشد.

The accounting and financial units play a crucial role in promoting financial reporting systems of the public sector. Reliable and accurate financial accounting and reporting increase accountability, budget control, transparency of financing, and improve the effective management of assets and liabilities. The efficiency and effectiveness of financial management is essential for making any change in the quality of public sector performance. An effective financial unit in the public sector is needed to achieve the goals of an Iranian resilient economy and financial discipline. The main purpose of this study is to provide a financial management and accounting maturity model for public sector reporting units in Iran. A maturity model with a good leveling will enable managers to evaluate public sector units. It also provides sufficient motivation for managers to attain higher levels of the maturity model and to attract the support of CEOs for improving actions. Maturity models are customized to the conditions of each country in the developed countries. Methods: Maturity-related studies were reviewed to identify the components of financial management and accounting maturity. Then, the initial maturity model was designed based on the authors' experiences and the situation in the Iranian public sector. In the next stage, semi-structured interviews were conducted with Iranian public sector specialists selected through purposive sampling. The focus group technique was used to collect data through group interaction. Findings from the group interviews were analyzed using semantic analysis. Results: The primary extracted components were modified using the opinions of experts. Dimensions of the maturity model include 1) information technology, 2) financial reporting, 3) budgeting and financial planning, 4) rules and regulations, 5) financial supervision and governance, 6) leadership, 7) efficiency and effectiveness, and 8) human capital. Based on the several discussions held in the focus group meetings, checklists can be used to measure the dimensions of the maturity model. It is also necessary to use experts to assess the maturity of reporting units. Conclusion: Our results provide a clear framework for evaluating reporting units in the public sector. Managers can use the proposed maturity model in their policies for public sector units. Public sector organizations can use it to assess the status of their accounting and financial management units in Iran. They can also evaluate the strengths and weaknesses of the public sector accounting and financial management unit and use the model as a roadmap to develop the position of financial management. The results of this paper improve the quality of financial reporting of public sector organizations. In addition, the extracted components of the maturity model may lead to the presentation of the Excellence Award to the financial management and accounting units in the public sector of Iran.