مهندسی سیستم و بهره‌وری

مهندسی سیستم و بهره‌وری

مدل پارادایمی ارتقای بهره‌وری مالی و توسعه نظام بودجه‌ریزی در آموزش‌وپرورش با استفاده از نظریه داده بنیاد

نوع مقاله : پژوهشی

نویسندگان
1 نویسنده مسئول: استادیار، گروه حسابداری و اقتصاد، دانشکده مدیریت، اقتصاد و حسابداری، دانشگاه هرمزگان، بندرعباس، ایران
2 استادیار، گروه حسابداری و اقتصاد، دانشکده مدیریت، اقتصاد و حسابداری، دانشگاه هرمزگان، بندرعباس، ایران
چکیده
هرساله منابع مالی عظیمی برای تعلیم‌وتربیت دانش‌آموزان مورد استفاده قرار می‌گیرد. ارتقای بهره‌وری در آموزش‌وپرورش نه‌تنها به توسعه اقتصادی اجتماعی کمک می‌کند، بلکه از طریق تربیت بهینه نیروی انسانی کارآمد و خلاق می‌تواند موجب اعتلای کشور گردد. هدف مطالعه حاضر، ارائه مدل مناسب برای ارتقای بهره‌وری مالی و توسعه نظام بودجه‌ریزی در آموزش‌وپرورش است. این پژوهش از نوع کیفی است که با به‌کارگیری نظریه داده بنیاد انجام شده است. جامعه آماری پژوهش خبرگان آگاه به حوزه تحقیق بودند که نمونه‌گیری از آن‌ها به‌صورت هدفمند انجام پذیرفت. ابزار گردآوری داده در این پژوهش مصاحبه از نوع نیمه ساختاریافته بود. این پژوهش به دو بخش تفکیک‌شده است. در بخش اول، سعی شده است تا با استفاده از نظریه داده بنیاد، یک مدل پارادایمی جهت ارتقای بهره‌وری مالی و توسعه نظام بودجه‌ریزی در آموزش‌وپرورش استخراج گردد. در این مدل، شرایط عالی، زمینه‌ای، مداخله‌ای، ابعاد ارتقای بهره‌وری مالی و پیامدهای بهبود نظام بودجه‌ریزی مورد بررسی قرارگرفته و مهم‌ترین مفاهیم در این زمینه‌ها استخراج گردیده است. در بخش دوم، سعی شده است تا با استفاده از تجربیات سایر کشورها و مدل پارادایمی پژوهش، مهم‌ترین راهکارهای اجرایی، مبنایی و پژوهشی برای ارتقای بهره‌وری مالی و توسعه نظام بودجه‌ریزی در آموزش‌وپرورش استخراج گردند. بر اساس مدل پارادایمی پژوهش، اصول مهمی که برای نیل به بهره‌وری مالی و نظام بودجه‌ریزی مناسب در آموزش‌وپرورش ضروری به نظر می‌رسد، وجود برنامه‌ای منسجم با نظارت و ارزیابی همگن و بینش سازمانی فراتر از مأموریت، اهداف وظایف است.

تازه های تحقیق

  • ارتقای بهره‌وری مالی در آموزش‌وپرورش راهکاری برای مواجهه با کمبود منابع در این حوزه است.
  • برای تحقق اهداف، وجود برنامه‌ای منسجم با نظام نظارت و ارزیابی همگن الزامی است.
  • ارتقای نظام بودجه‌ریزی، میزان اثربخشی برنامه‌های آموزش‌وپرورش را افزایش می‌دهد.

کلیدواژه‌ها

عنوان مقاله English

A Paradigm Model for Improving Financial Efficiency and Budgeting Development in Education Using Grounded Theory

نویسندگان English

Mostafa Shamsoddini 1
Esmaeil Akhlaghi Yazdinejad 2
1 Corresponding author: Assistant Professor, Department of Accounting and Economics, Faculty of Management, Economics and Accounting, University of Hormozgan, Bandar Abbas, Iran
2 Assistant Professor, Department of Accounting and Economics, Faculty of Management, Economics and Accounting, University of Hormozgan, Bandar Abbas, Iran
چکیده English

Each year, considerable financial resources are allocated to the education of students. The enhancement of educational productivity not only contributes to economic and social development, but also facilitates the optimal training of efficient and creative human resources, which can subsequently lead to the advancement of country. The aim of this study is to provide a model for improving financial efficiency and budget development in education. The research is qualitative and was conducted using Grounded Theory. The statistical population consisted of experts in the research field, and they were purposefully sampled. A semi-structured interview was used as the data collection tool. The study is divided into two parts. The first part of the study attempts to extract a paradigm model using Grounded Theory to improve financial efficiency and budgeting development in education. The model includes causal and background factors, intervention conditions, dimensions of financial efficiency, and consequences of improving financial efficiency and budgeting development. It also highlights the most important concepts in these fields. The second part aims to extract and rank executive, basic, and research solutions to improve financial efficiency and budget development. This will be achieved by drawing on the experiences of other countries and using the research paradigm model. According to the research paradigm model, achieving financial efficiency and an appropriate budgeting system in education requires a coherent program with consistent monitoring and evaluation, as well as organizational insight beyond the mission, goals, and tasks.

کلیدواژه‌ها English

Financial efficiency
Budgeting
Education
Grounded theory

Copyright ©, Mostafa Shamsoddini, Esmaeil Akhlaghi Yazdinejad

 

License

This article is released under the Creative Commons Attribution (CC BY 4.0) license. Anyone is free to copy, share, translate, and adapt this article for any purpose, whether commercial or non-commercial, as long as proper citation is given to the authors and original publication.

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دوره 4، شماره 1 - شماره پیاپی 10
شماره پیاپی 10، فصلنامه بهار
بهار 1403
صفحه 71-83

  • تاریخ دریافت 15 اسفند 1402
  • تاریخ بازنگری 04 خرداد 1403
  • تاریخ پذیرش 29 خرداد 1403
  • تاریخ اولین انتشار 31 خرداد 1403
  • تاریخ انتشار 31 خرداد 1403