ﻗﻀﺎوت ﺣﺴﺎﺑﺮس در ﺧﺼﻮص ﺗﺤﺮﯾﻒﻫﺎي ﮐﺸﻒ ﺷﺪه در ﺻﻮرتﻫﺎي ﻣﺎﻟﯽ

موضوع مقاله : ﻗﻀﺎوت ﺣﺴﺎﺑﺮس در ﺧﺼﻮص ﺗﺤﺮﯾﻒﻫﺎي ﮐﺸﻒ ﺷﺪه در ﺻﻮرتﻫﺎي ﻣﺎﻟﯽ

کلیات:

ﻗﻀﺎوت ﺣﺴﺎﺑﺮس در ﺧﺼﻮص ﺗﺤﺮﯾﻒﻫﺎي ﮐﺸﻒ ﺷﺪه در ﺻﻮرتﻫﺎي ﻣﺎﻟﯽ

Abstract

Subject and Purpose of the Article: This study aims to investigate the factors affecting innovation and performance in public sector organizations. Research Method: The present research is applied in terms of purpose and a descriptive survey in terms of method. The statistical population of this study was the employees and managers of the middle level of the National Tax Administration Organization of West Mazandaran Province in the year 2020. To achieve this purpose, 127 people were selected as the sample. The structural equations were used to test the hypothesis. Research Findings: The results indicate that factors such as budget constraints and experience to achieve innovation in the public sector have a significant effect on achieving innovation in the public sector. Also, budget constraints, motivation to improve performance, reaction to poor performance and experience have a relationship with organizational performance. Conclusion, Originality and its Contribution to Knowledge: The results showed that the implementation of a participatory approach in public sector organizations can be effective in innovation and better performance of these organizations. Investigating the role of factors affecting innovation and performance can expand their assessment models and improve the performance of the organization and as a result, the government.