Document Type : Original Article
Authors
1 Assistant Professor, Department of Accounting, Nikshahr Branch, Islamic Azad university, Nikshahr, Iran.
2 Assistant Professor, Department of Accounting, Khash Branch, Islamic Azad university, Khash, Iran.
3 PhD student ,Department of Accounting, , zahedan Branch, Islamic Azad university, zahedan, Iran.
Abstract
Background and objective: monitoring and evaluating organizational performance is very important, because these activities help organizations to recover, improve their performance and achieve organizational goals. Therefore, the main goal of the current research is to explain the pattern of monitoring and evaluating the organizational performance of commercial companies.
Methodology: The qualitative research method was conducted through the method of content analysis and sending questionnaires and interviews with 14 professional and university experts in 2023. Also, Friedman's test was used to rank the components of the organizational performance monitoring and evaluation model.
Findings: According to the results of the research, 2 dimensions of monitoring and the dimension of performance evaluation, 10 components which are in the monitoring dimension, operational monitoring component, ethical monitoring component, strategic monitoring component, information monitoring component, financial monitoring component and financial monitoring component and in the evaluation dimension Performance, the component of achieving organizational goals and strategies, the component of achieving organizational performance and feedback, the component of continuous performance improvement, and the component of achieving organizational performance indicators and 33 indicators were extracted.
Conclusion: Organizational performance monitoring and evaluation are very important tools in the management of organizations, because through these activities, organizations can measure their performance, identify their shortcomings and problems, and apply the necessary improvements. In general, the monitoring and evaluation of organizational performance not only help to improve the organization's performance, but also provide managers with the necessary information for strategic decisions and help organizations to get closer to achieving their goals.
Keywords
Main Subjects
)