Ranking the components and examining the role of operational monitoring in operational accountabily

Document Type : Original Article

Author

Department of Accounting, Zahedan Branch, Islamic Azad University, Zahedan, Iran.

Abstract

Operational monitoring is a management process that is used to review and evaluate the performance and operations of an organization, system or process. One of the proposed solutions for the better use and management of the budget is the use of operational monitoring of the budget, which increases the operational responsibility of the managers of government organizations. The purpose of this research is to rank and examine the role of operational supervision in increasing the responsibility of operational accountability. The statistical population of the research is made up of all the managers, auditors, accountants of government organizations and faculty members of the universities of Zahedan city, the sample includes 120 managers, auditors of the Court of Accounts, public sector accountants and faculty members who were selected according to Morgan's table. The tool used in this research is a questionnaire. Cronbach's alpha for the reliability of the questionnaire is equal to 75%. T-test was used to test the research hypotheses and Friedman's test was used to rank the components. The results of the research show that conducting operational monitoring increases the responsibility of operational accountability. Also, according to the results of the Friedman test, the ranking of the components of operational accountability is placed in the first rank of effectiveness, the second rank of effectiveness and the third rank of effectiveness.

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