استخدام الموازنات الموجهة بالنتائج كأداة للتخطيط والرقابة ( دراسة ميدانية على ديوان المحاسبة ودائرة الموازنة بالاردن

Abstract

المستخلص تناولت الدراسة موضوع استخدام الموازنات الموجهة بالنتائج كأداء للتخطيط والرقابة ( دراسة ميدانية على ديوان المحاسبة ودائرة الموازنة العامة بالأردن ) وهدفت الدراسة إلى تناول أسلوب الموازنة الموجهة بالنتائج كأسلوب عملي فني يعمل على تحقيق أهداف الموازنة العامة للدولة بطريقة سليمة ودقيقة والمساعدة في تحقيق التخطيط الفاعل والرقابة المالية العالية ، واستخدم الباحث عدجة مناهج علمية منها المنهج الاستنباطي والاستقرائي والتاريخي والوصفي والتحليلي من أجل تحقيق أغراض الدراسة وتوصل الباحث إلى مجموعة نتائج كان من أهمها : (1) يتم تطبيق أسلوب الموازنة الموجهة بالنتائج عند إعداد الموازنة العامة للدولة الأردنية. (2) يركز أسلوب الموازنة الموجهة بالنتائج التخطيط الاستراتيجي المبني على المعلومات التي تتضمن الإنفاق ، الإيرادات والإطار المالي متوسط وطويل الأجل للدولة. (3) يعمل أسلوب الموازنة الموجهة بالنتائج على تفعيل محاسبة المسئولية مما يسهل عمليات الرقابة التي يمارسها ديوان المحاسبة. كما توصلت الدراسة إلى عدة توصيات منها: - ضرورة الاعتماد على تحليلات الحسابات الختامية للدولة ولسنوات سابقة في إعداد الموازنة العامة. - تعزيز استخدام المعايير الدولية المحاسبية من أجل تحقيق الرقابة الفعالة لديوان المحاسبة. - ضرورة تبني اللا مركزية الإدارية بطريقة سليمة حتى تحقق محاسبة المسئولية أهدافها. - تناول أسلوب الموازنة الموجهة بالنتائج في مزيد من الدراسات التطبيقية التحليلية وعقد ورش عمل تدريبية في هذا المجال.

Abstract

The study dealt with the topic of oriented-budgeting by results as a tools for planning and control ( field study on the Audit Divan and bureau of general Budget Dept. at Jordan). The study aimed to address the style of oriented-budgeting by results as a practical and technical tool that works on achieving the goals of State’s general budget in a right and accurate way, beside assists in achieving an active planning and high financial control The researcher followed many scientific approaches, including : deductive, inductive, historical , descriptive and analytical approach in order to achieve the purposes of the study. The researcher reached to many findings , the most important as follows: (4) The style of oriented-budgeting by results should applied upon preparing the general budget of Jordanian State. (5) The style of oriented-budgeting by results focusing on planning based on information which includes spending, revenues and medium, long-term financial framework of the state. (6) The style of oriented-budgeting by results, works on activate responsibility auditing, which facilitates the control processes practiced by Audit Divan. The researcher found several recommendations as follows: - The need to rely on analysis of the final accounts of the state and for prior years in preparing the general budget. - Promoting the usage of International Accounting Standards (IAS) so as to achieve an active control for Account Divan. - The necessity for adopting an administrative decentralization in a proper manner in order to enable the responsibility accounting to achieve its objectives. - Reviewing the style of oriented-budgeting by results in more applied and analytical studies, beside conducting training workshops in this field.

The study has dealt with the issue of the institutional authority and its role in improving the external auditors’ performance in commercial Jordanian banks. The study has aimed at presenting a theoretical framework about the institutional authority and the concept of the external auditors’ independency in the commercial Jordanian banks, alongside with identifying the affectivity of the institutional authority in the commercial Jordanian banks, beside the external of the external auditors’ independency in the commercial Jordanian banks, in addition to the impact of the institutional authority’s affectivity on the external auditors’ performance in the commercial Jordanian banks. The study has relied on the historical, deductive and the descriptive analytical approaches. The study has reached the following results : - The commercial Jordanian banks commit to apply the role of the contributors’ right prevention as one of the companies’ institutional authority roles. - The commercial Jordanian banks commit to apply the identical treatment role as one of the companies’ institutional authority roles. - The commercial Jordanian banks commercial Jordanian banks commit to apply the rule of interests owners’ role in the authority as one of the companies’ institutional authority roles. - The commercial Jordanian banks commit to apply the rule of administration board responsibilities as one of the companies’ institutional authority roles. - The commercial Jordanian banks commit to apply the transparency and statement value as one of the companies’ institutional authority roles. - There is a statistically-based relationship between the institutional authority application and the improvement of the external auditors’ performance in the commercial Jordanian banks. The study made some recommendations as follows: - The action for raising the standards of the auditors’ performance by sharing him/her in additional specialized training sessions in the field of external auditing, particularly the less experienced auditors. - The action for following the international development with regard to the international accounting standards (IAS) associated with the auditing to raise the auditing profession quality. - The action for amending the current laws and legislations such as the law of banks and companies concerning the modernization of special articles that concern and recommend for supporting and applying the institutional authority system clearly and handle the objectives and facilities of the system and its role in maintaining the contributors’ rights and boosting the external auditor’s performance. - Conducting additional studies and scientific research relevant to the institutional authority and its role in boosting the external auditor’s performance.