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شاخصهای حسابرسی عملیاتی در حوزه مسکن | ||
مطالعات حسابرسی مطهر | ||
مقاله 4، دوره 2، شماره 1 - شماره پیاپی 5، اردیبهشت 1404، صفحه 121-144 اصل مقاله (624.72 K) | ||
نوع مقاله: مقاله پژوهشی | ||
نویسندگان | ||
محمد جعفری* 1؛ محمد سلگی2 | ||
1موسسه حسابرسی مطهر،تهران،ایران | ||
2مدیریت مالی اسلامی، دانشکده مدیریت و اقتصاد، دانشگاه جامع امام حسین (ع)، تهران، ایران | ||
تاریخ دریافت: 14 مهر 1403، تاریخ بازنگری: 06 دی 1403، تاریخ پذیرش: 27 اسفند 1403 | ||
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. | ||
کلیدواژهها | ||
حسابرسی عملیاتی؛ شاخص؛ دلفی فازی؛ تاپسیس فازی | ||
عنوان مقاله [English] | ||
operational auditing indicators in the field of housing | ||
نویسندگان [English] | ||
Mohammad Jafari1؛ mohammad solgi2 | ||
1Motaher Audit Institute, Tehran, Iran | ||
2Islamic financial management | ||
چکیده [English] | ||
Purpose:The main purpose of the present study is to design and calculate operational audit indicators in the field of housing. Methodology:This research is a survey research of Delphi type.The statistical population of the research consists of experts and elites in the field of audit and operational audit, and they form 13 samples using the purposeful and judgmental sampling method. By using Raymond Kiwi method, dimensions, components and operational audit indicators were determined in the field of housing and then by asking the experts for their opinion, along with the fuzzy Delphi method, their consensus was obtained. After that, the TOPSIS fuzzy weighting method was used to determine the ranking of the indicators approved by the experts. Findings:The results of this research showed that out of 38 operational audit indicators extracted from theoretical bases,33 indicators have obtained the general consensus of the Delphi group. In the dimension of economic efficiency, the non-financial component of the budget performance index and the cost of equipment to operating income, in the dimension of efficiency, the component of asset efficiency, the ratio of the use of materials per square meter and in the measure of effectiveness, the component of the effectiveness of the results of the index of compliance with long-term goals and strategies have been assigned a higher rank. Increasing knowledge:The results of the present research show that companies can take steps to increase effectiveness, efficiency and economic efficiency by improving budget performance, using materials and matching long-term goals and strategies of the organization | ||
کلیدواژهها [English] | ||
Operational Audit, Indicators, Fuzzy Delphi, Fuzzy TOPSIS | ||
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