با همکاری مشترک دانشگاه پیام نور و انجمن مدیریت دولتی ایران و انجمن مدیریت رفتار سازمانی

نوع مقاله : پیمایشی

نویسندگان

1 دانشجوی دکتری، گروه مدیریت دولتی (گرایش رفتار سازمانی)، واحد چالوس، دانشگاه آزاد اسلامی، چالوس، ایران.

2 دانشیار، گروه مدیریت دولتی، واحد چالوس، دانشگاه آزاد اسلامی، چالوس، ایران.

چکیده

این پژوهش با هدف ارائه مدل مدیریت کنش حسابگرانه در سازمان‌های دولتی ایران صورت گرفته است. بر همین اساس ابتدا از 29 مقاله لاتین و 78 مقاله فارسی که به روش گلوله برفی انتخاب شدند استفاده شد که بعد از اشباع نظری؛ تحلیل محتوای متنی صورت پذیرفت که خروجی کار توسط نرم‌افزار مکس کیو دی آ نشان داده شد. سپس داده‌های حاصله به وسیله پرسشنامه (کمی و کیفی) در اختیار 14 خبره قرار گرفت و بعد از سه دور دلفی کیفی، 27 معیار و 196 زیرمعیار شناسایی شد و الگوی حاصله به دست آمد. براساس نتایج جهت مدیریت کنش حسابگرانه در سازمان‌های دولتی، مدیران باید مراقب معیار رفتار فرصت‌طلبانه که تأثیرگذارترین معیار بود و با سایر معیارها بیشترین تعامل را داشت باشند از سوی دگر معیار فردگرایی خودخواهانه از بیشترین میزان تأثیرپذیری برخوردار است. معیار منفعت‌گرایی مهم‌ترین معیار می‌باشد و زیرمعیار سیاست‌ورزی به‌عنوان مبادله در اولویت اول میان زیرمعیارها قرار دارد.

کلیدواژه‌ها

عنوان مقاله [English]

Providing a Model of Accounting Action Management in Iranian Government Organizations

نویسندگان [English]

  • Zahra Mohammadpour 1
  • Davood Kiakojouri 2

1 Ph.D. Candidate, Department of Public Management (Organizational Behavior), Chalus Branch, Islamic Azad University, Chalus, Iran.

2 Associate Professor, Department of Public Management, Chalus Branch, Islamic Azad University, Chalus, Iran.

چکیده [English]

Understanding organizational behavior has never been more important to managers than it is today. In some social interactions, people in various situations, out of devotion, interest, and in extreme cases, flatter and flatter people who are likely to gain power or potential in the future. These behaviors can be considered and analyzed in the context of organizational behavior management science.This study aims to provide an accounting management model in Iranian government organizations. Accordingly, 29 Latin and 78 Persian articles were selected that were selected by snowball method. After theoretical saturation, textual content analysis was performed and the output of the work was shown by Max QDA software. Then, the obtained data were provided to 14 experts by a questionnaire (quantitative and qualitative) and after three rounds of qualitative Delphi, 27 criteria and 196 sub-criteria were identified and the resulting pattern was obtained. Based on the results for managing accountable action in government organizations, managers should be careful about the criterion of opportunistic behavior, which was the most effective criterion and had the most interaction with other criteria. on the other hand, the criterion of selfish individualism is the most influential. The criterion of utilitarianism is the most important criterion and the sub-criterion of politics as an exchange is in the first priority among the sub-criteria.

کلیدواژه‌ها [English]

  • Model
  • Management
  • Accounting
  • Government Organizations
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