Document Type : Research Paper


1 دانشیار گروه حسابداری و حسابرسی دانشکده حسابداری و علوم مالی دانشگاه تهران

2 PhD in Accounting, Deputy Technical and Auditing of Economic and Infrastructure Affairs, National Accounts Court, Tehran, Iran.


This article aims to evaluate the performance of the staff at the National Treasury following the implementation of an electronic fund request system. This evaluation is conducted using the Balanced Scorecard (BSC) approach.The research methodology employed is descriptive and applied in nature. The study’s statistical population comprises 53 experts, auditors, and managers from the National Treasury, who work at the Ministry of Economy and Assets. This group also includes the implementers and specialists of the electronic fund request system. These individuals were selected via a random sampling method. The validity of the questionnaires was determined using content validity, and the reliability was established with a Cronbach’s alpha coefficient of 0.883. The study’s findings suggest that the performance of the National Treasury staff, post-implementation of the electronic fund request system, is satisfactory when viewed through the lens of the Balanced Scorecard (BSC).The key criteria for evaluating the performance of the National Treasury staff are, in order of importance: empowerment (with the highest average rank of 3.25), culture and value (average rank of 3.20), quality of the training course (average rank of 2.97), satisfaction with professionalism (average rank of 2.84), and satisfaction with the work environment (average rank of 2.75).


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