RESEARCH ON ACCENTUATING THE FINANCIAL AND OPERATIONAL PERFORMANCE APPRAISAL (PA) INDICES IN THE PUBLIC ENTITIES

Abstract

PA systems can be significantly helpful for flexibility of organizations plans, aims, and missions at the present dynamic world by presenting appropriate models. Therefore, to identify PA and measurement indices as well as apply models appropriate to the status quo of organizations seem necessary. Accordingly, the present study  investigates PA models available both performable in Iran and over the world and to develop , identify financial and operational PA indices in the public sector as well as municipalities. To determine financial and operational PA models in the public institutions, the elites’ ideas were extracted via the Delphi method. Then, their ideas were tested via the Fuzzy-AHP. Investigations indicated that using of the two Balanced Scorecard Model and Organizational Excellence Model outside the country and particularly in Iranian organizations (including both private and public ones) enjoy higher and more acceptable uses. Therefore, the researcher decided to organize the research based those two models. The results indicated mixing these two models both at the dimension of financial performance and the dimension of operational performance with this difference the each model indices were investigated as developed in terms of the type and nature of investigated organizations.