شاخص‌های حسابرسی عملیاتی در حوزه مسکن

نوع مقاله : مقاله پژوهشی

نویسندگان

1 موسسه حسابرسی مطهر،تهران،ایران

2 مدیریت مالی اسلامی، دانشکده مدیریت و اقتصاد، دانشگاه جامع امام حسین (ع)، تهران، ایران

چکیده

هدف: هدف اصلی پژوهش حاضر طراحی و احصاء شاخص‌های حسابرسی عملیاتی در حوزه مسکن است.
روش شناسی: این پژوهش، پژوهشی پیمایشی از نوع دلفی است. جامعه آماری پژوهش متشکل از خبرگان و نخبگان حوزه حسابرسی و حسابرسی عملیاتی است و که با استفاده از روش نمونه گیری هدفمند و از نوع قضاوتی تعداد 13، مونه را تشکیل می دهند. با استفاده از روش ریمون کیوی، ابعاد، مولفه و شاخص‌های حسابرسی عملیاتی در حوزه مسکن تعیین گردید و سپس با نظر خواهی از اعضای خبرگان همراه با روش دلفی فازی اجماع نظر آن‌ها حاصل گردید. پس از آن به منظور تعیین رتبه بندی شاخص‌های مورد تایید خبرگان از روش وزن دهی تاپسیس فازی استفاده شد.
یافته‌ها: نتایج پژوهش نشان داد که از38شاخص حسابرسی عملیاتی مستخرج از مبانی نظری، تعداد 33 شاخص اجماع عمومی گروه دلفی را کسب نموده است. در بعد صرفه اقتصادی، مولفه غیر مالی شاخص عملکرد بودجه‌ای و هزینه تجهیزات به درآمد عملیاتی، در بعد کارایی، مولفه کارایی دارایی شاخص نسبت استفاده از مصالح در هر متر مربع و در معیار اثربخشی، مولفه اثربخشی نتایج شاخص مطابقت با اهداف و استراتژی‌های بلند مدت سازمان، رتبه بالاتر را به خود اختصاص داده اند.
دانش افزایی: نتایج تحقیق نشان می‌دهد شرکت‌ها می‌توانند با بهبود عملکرد بودجه‌ای، استفاده از مصالح و مطابقت اهداف و استراتژی‌های بلند مدت سازمان در راستای افزایش اثر بخشی، کارایی و صرفه اقتصادی گام بردارند.

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دوره 2، شماره 1 - شماره پیاپی 5
فصلنامه بهار
اردیبهشت 1404
صفحه 121-144
  • تاریخ دریافت: 14 مهر 1403
  • تاریخ بازنگری: 06 دی 1403
  • تاریخ پذیرش: 27 اسفند 1403
  • تاریخ انتشار: 15 اردیبهشت 1404