Factors Influencing Administrators’ Empowerment and Financial Management Effectiveness

Factors Influencing Administrators’ Empowerment and Financial Management Effectiveness
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影响管理者赋权与财务管理效能的因素

DOI:
10.1016/j.sbspro.2015.01.498
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发表时间:
2015
期刊:
Procedia - Social and Behavioral Sciences
影响因子:
--
通讯作者:
B. Villegas
B. Villegas
中科院分区:
--
文献类型:
--
作者:
B. Villegas

文献摘要

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本研究基于Miyashiro和Rosenberg(2007)关于身份、生活肯定目的、方向、结构、能量和表达的综合清晰度(IC)框架,确定了管理者赋权的识别因素与财务管理有效性在计划、预算、监控和评估上的关系。综合计划、预算和监控系统(IPBMS)原则显著强化了管理者赋权的识别因素和财务管理有效性的功能,并在一定程度上与服务年限和财务管理培训和准备有关。这些调查结果是拟议的赋权和财务可持续发展计划的基础。
This study determined the relationship between the identified factors of Administrators’ Empowerment based on the Integrated Clarity (IC) framework of Miyashiro and Rosenberg (2007) on Identity, Life Affirming Purpose, Direction, Structure, Energy and Expression and Financial Management effectiveness on Planning, Budgeting, Monitoring and Evaluation.The identified factors on Administrators’ empowerment and the functions of financial management effectiveness are significantly reinforced by Integrated Planning, Budgeting and Monitoring System (IPBMS) principles and to some extent in relation to the Length of service and financial management training and preparation under the Administrators’ characteristics. The findings served as bases for a proposed empowerment and financial sustainable development plan.