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Paper Information

Journal:   MANAGEMENT ACCOUNTING   SUMMER 2016 , Volume 9 , Number 29; Page(s) 129 To 148.
 
Paper: 

PUBLIC SECTOR MANAGEMENT ACCOUNTING PATTERN WITH FINANCIAL PRODUCTIVITY APPROACH, STUDY OF ROLE OF RATIONALITY, EXPENSE AND FINANCIAL EFFICIENCY

 
 
Author(s):  DANESHFARD KARAMOLLAH*
 
* MANAGEMENT AND ECONOMICS SCHOOL, ISLAMIC AZAD UNIVERSITY, SCIENCE AND RESEARCH BRANCH
 
Abstract: 

The purpose of research is to recognize the reason and method of pattern governing the financial decision making and planning in public sector. The type of research is descriptive and its execution method is field executed by using research strategy of quality and quantity mixture, and questionnaire was used for data collection. Since financial productivity is an important mean for determining type and content of financial programs, this paper offers and examines the pattern of forming financial planning in public sector based on the financial productivity, financial efficiency, expense efficiency and rationality in order to determine the dimensions of bases of financial planning process in public sector. This model was established based on three fields of management literature (literature of management accounting, literature of financial productivity and planning). The research findings showed that the financial productivity helps the formation of governmental programs in public sectors, and financial programs of public sectors have positive effect on social equality and public demand. The results obtained from statistical sample confirm the model.

 
Keyword(s): FINANCIAL PROGRAM, PUBLIC SECTOR, FINANCIAL PRODUCTIVITY, RATIONALITY, ALLOCATIVE EFFICIENCY, SOCIAL EQUALITY
 
 
References: 
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Citations: 
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+ Click to Cite.
APA: Copy

DANESHFARD, K. (2016). PUBLIC SECTOR MANAGEMENT ACCOUNTING PATTERN WITH FINANCIAL PRODUCTIVITY APPROACH, STUDY OF ROLE OF RATIONALITY, EXPENSE AND FINANCIAL EFFICIENCY. MANAGEMENT ACCOUNTING, 9(29), 129-148. https://www.sid.ir/en/journal/ViewPaper.aspx?id=510298



Vancouver: Copy

DANESHFARD KARAMOLLAH. PUBLIC SECTOR MANAGEMENT ACCOUNTING PATTERN WITH FINANCIAL PRODUCTIVITY APPROACH, STUDY OF ROLE OF RATIONALITY, EXPENSE AND FINANCIAL EFFICIENCY. MANAGEMENT ACCOUNTING. 2016 [cited 2021July28];9(29):129-148. Available from: https://www.sid.ir/en/journal/ViewPaper.aspx?id=510298



IEEE: Copy

DANESHFARD, K., 2016. PUBLIC SECTOR MANAGEMENT ACCOUNTING PATTERN WITH FINANCIAL PRODUCTIVITY APPROACH, STUDY OF ROLE OF RATIONALITY, EXPENSE AND FINANCIAL EFFICIENCY. MANAGEMENT ACCOUNTING, [online] 9(29), pp.129-148. Available: https://www.sid.ir/en/journal/ViewPaper.aspx?id=510298.



 
 
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