International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

Present a pattern of financial planning based on management performance auditing

Document Type : Original Article

Authors
Alireza Khojasteh 1
Fraydoon Rahnamay Roodposhti 2
Hashem Nikoomaram 2
Afsaneh Zamani Moghaddam 3
Ghodratollah Taleb Niya 4
1 PhD Student of Accounting, Department of Accounting, Faculty of Management and Economics, Science and Research branch, Islamic Azad University, Tehran, Iran.
2 Professor, Department of Accounting, Faculty of Management and Economics, Science and Research branch, Islamic Azad University, Tehran, Iran.
3 Associate Professor, Department of Educational Management, Faculty of Management and Economics, Science and Research branch, Islamic Azad University, Tehran, Iran.
4 Associate Professor, Department of Accounting, Faculty of Management and Economics, Science and Research branch, Islamic Azad University, Tehran, Iran.
10.30495/ijfma.2023.72279.1988
Abstract
The current research aims to provide a financial planning model based on management performance audit, and tries to identify the effective factors in this field. They provide the necessary background for the proper performance of financial planning (operational accountability responsibility) of public sector executive bodies. So, in order to achieve this goal, the effective components and indicators were identified with the theoretical foundations and previous research. Then, in order to confirm and screen the effective factors; A designed questionnaire was given to the experts by conducting a semi-structured interview. The answers of the experts were analyzed using the Delphi technique and in Excel 2016 According to the acceptance threshold of the results (0.7), all indicators were accepted. Therefore, based on the research findings, the most important factors for fulfilling the appropriate accountability in the public sector include components such as the development of a culture of meritocracy in the employment of managers and employees, strategic planning, fulfilling corporate social responsibility, accountability and development of software-hardware infrastructures.
Keywords
Financial planning
Management performance Auditing
Operational accountability
Performance based budgeting,
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