چکیده:
The main objective of this research is to determine performance evaluation indicators, examine the adequacy and capability of existing indicators, and also evaluate the capabilities of the accounting system and other information-providing systems of universities and higher education institutions in order to fulfill the responsibility of financial and operational accountability. To achieve these goals, five operational stages were included: 1) Reviewing and studying the theoretical foundations of performance evaluation and indicators used by developed and developing countries 2) Consulting with experts and stakeholders in the country regarding key indicators extracted from the theoretical foundations of performance evaluation 3) Comparing existing performance evaluation indicators with indicators agreed upon by the country's specialized community 4) Evaluating the capabilities of the accounting and reporting system in operation at universities and higher education institutions and 5) Evaluating the capabilities of other existing information-providing systems. The results of the research indicate that Iranian universities and higher education institutions do not have acceptable performance evaluation indicators to fulfill the responsibility of financial and operational accountability. However, the accounting and reporting system in operation and other existing information-providing systems have the necessary capabilities to provide financial and non-financial information for the indicators agreed upon by the country's specialized community for evaluating the performance of universities and higher education institutions.
خلاصه ماشینی:
To achieve these goals, five operational stages have been carried out, including: 1) Reviewing and studying the theoretical foundations of performance evaluation and indicators used in developed and developing countries; 2) Consulting with experts and scholars in the country regarding key indicators extracted from the theoretical foundations of performance evaluation; 3) Comparing existing performance evaluation indicators with indicators agreed upon by the country's specialized community; 4) Evaluating the capabilities of the accounting and reporting system in practice at universities and higher education institutions; and 5) Evaluating the capabilities of other existing information-providing systems.
Identifying and determining acceptable indicators based on the research and studies conducted in this research, on the one hand, provides a suitable basis for proposing performance evaluation indicators for universities and higher education institutions, and on the other hand, also provides the necessary conditions for evaluating the capabilities of the accounting and financial reporting system, as well as other existing information-providing systems, to provide the financial and non-financial information needed by the indicators agreed upon by the country's specialized community to measure the performance of universities and higher education institutions in Iran.
One-Way Analysis of Variance Test In the present research, considering that individuals forming each group have different levels of education, field of study, main activity, experience level, and position, in order to determine whether individuals in each group with different individual characteristics have the same opinion regarding the indicators related to various factors in evaluating the performance of universities and higher education institutions, analysis of variance was used.
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