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Paper Information

Journal:   THE IRANIAN ACCOUNTING AND AUDITING REVIEW   FALL 2007 , Volume 14 , Number 49; Page(s) 45 To 66.
 
Paper: 

DETERMINING THE PERFORMANCE MEASUREMENT INDICATORS AND A STUDY OF THE CATABILITY OF THE ACCOUNTING SYSTEM OF UNIVERSITIES AND HIGHER EDUCATION INSTITUTES TO MEET OPERATIONAL AND FINANCIAL ACCOUNTABILITY

 
 
Author(s):  BABAJANI JAFAR, SETAYESH M.H.
 
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Abstract: 

The most significant objectives of the present research are to determine performance measurement indicators to study the quality and capacity of current indicators, and to evaluate the capability of accounting systems as well as other systems responsible for information for universities and higher education centers. In this way they can satisfy operational and financial accountability. In order to achieve the above objectives we went through five operational stages as follows: 1) Studying theoretical foundations of performance measurement and indicators used in developed as well as developing countries 2) Seeking for experts and specialized figures of the countries concerning key indicators extracted from the theoretical foundations of performance measurement 3) Comparing current PMI to the indicators agreed on by the majority of the specialized members of the society throughout the country 4) Examining capabilities of report and accounting systems caused by universities and higher education centers, and 5) Evaluating the capabilities of other current systems responsible for information. The results of the research shows that universities and higher education centers in Iran lack acceptable performance measurement indicators they need in order to meet their operational and financial accountability. However, report and accounting systems used by universities and higher education centers as well as other systems responsible for information have capacities necessary for financial and non-financial information concerning indicators agreed on by all members of the specialized society of the country. Which is required in evaluating the performance of universities and higher education centers?

 
Keyword(s): (PMI), OPERATIONAL AND FINANCIAL ACCOUNTABILITY, PERFORMANCE MEASUREMENT INDICATORS, REPORT AND ACCOUNTING SYSTEMS, SYSTEMS RESPONSIBLE FOR INFORMATION
 
References: 
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