سامانه تصمیم یار برای تخصیص منابع مالی در دانشگاه: الزامات و پیامدها

نوع مقاله : مقاله پژوهشی

نویسندگان
ابوالقاسم نادری روشناوند 1
کاظم فتح تبار فیروزجائی 2
میترا عزتی 3
مصطفی دین محمدی 4
1 استاد، دانشکده روانشناسی و علوم تربیتی، دانشگاه تهران، تهران، ایران
2 دانش ‎آموخته دکتری اقتصاد آموزش عالی دانشگاه تهران، تهران، ایران
3 استادیار، دانشکده روانشناسی و علوم تربیتی، دانشگاه تهران، تهران، ایران
4 استادیار، دانشکده علوم انسانی دانشگاه زنجان، زنجان، ایران
10.61838/irphe.29.2.2
چکیده
پژوهش حاضر در دو بخش با هدف شناسایی الزامات طراحی سامانه تصمیم­ یار مالی و اجرای آزمایشی یک نمونه از تصمیمات راهبردی مالی بر اساس الگوی طراحی سامانه تصمیم ­یار مالی در دانشگاه انجام شده است. اطلاعات مورد نیاز در بخش اول از طریق مصاحبه نیمه­ ساختاریافته با صاحب­نظران علمی- اجرایی در حوزه ‎های اقتصاد آموزش عالی، تصمیم­ گیران مالی در دانشگاه و متخصصان فناوری اطلاعات گردآوری شده است که به روش نمونه­ گیری هدفمند و رویه گلوله­ برفی انتخاب شده ­اند. یافته ­ها با استفاده از تحلیل محتوا و رویکرد کدگذاری سه مرحله ­ای مورد تحلیل قرار گرفتند. داده ­ها در بخش دوم شامل داده ­ها و اطلاعات مالی و آماری از دفتر بودجه و اعتبارات و معاونت برنامه ­ریزی دانشگاه بوده است که به منظور تحلیل هزینه در سامانه مورد استفاده قرار گرفته ­اند. براساس تحلیل نظرات صاحب­نظران، الزامات طراحی سامانه تصمیم ­یار مالی در دانشگاه عبارتند از: الزامات محتوایی، انسانی، مدیریتی، آموزشی، فرهنگی، زیرساختی، فنی و عملیاتی، نرم ­افزاری، سخت­ افزاری، قانونی، اقتصادی، امنیتی، محیطی و فرابخشی، و پذیرش تغییرات. نتایج حاصل از اجرای آزمایشی نیز نشان داده است که سامانه تصمیم ­یار مالی با برآورد دقیق هزینه­ ها، کاهش زمان و هزینه، رفع محدودیت­های ذهنی، استفاده موثر از منابع محدود و ...، باعث ارتقای کارایی، اثربخشی و کیفیت تصمیمات مالی و بهینه­ سازی فرایند آن می ­شود. بنایراین استفاده از ICT و قابلیت ­های آن در جهت رفع سوگیری­ ها و خطاهای شناختی و محدودیت ­های ذهنی تصمیم گیران، معرفی مسیر به سوی ارتقای هوشمندسازی تصمیمات تخصیص منابع مالی در دانشگاه، کمک به ارتقای دانش­ محوری در تخصیص منابع مالی و ... را می ‎توان از مهم ­ترین پیامدهای پژوهش حاضر برشمرد.

کلیدواژه‌ها

عنوان مقاله English

Decision Support System for Financial Resource Allocation at the University: Requirements and Outcomes

نویسندگان English

Abolghasem Naderi Rushnavand 1
Kazem Fathtabar Firouzjaei 2
Mitra Ezzati 3
Mostafa DinMohammadi 4
1 Professor, Faculty of Psychology and Educational Sciences, University of Tehran, Tehran, Iran
2 Ph.D. in Economics of Higher Education, University of Tehran, Tehran, Iran
3 Assistant Professor, Faculty of Psychology and Educational Sciences, University of Tehran, Tehran, Iran
4 Assistant Professor, Faculty of Humanities, Zanjan University, Zanjan, Iran
چکیده English

The present research has been carried out in two parts with the aim of identifying the design requirements of the financial decision support system and the experimental implementation of an example of strategic financial decisions based on the design model of the financial decision support system in the university. The required information in the first part was collected through semi-structured interviews with scientific-executive experts in the fields of higher education economics, financial decision makers in the university and information technology specialists. They were selected by purposeful sampling and snowball method. The findings were analysed using content analysis and a three-step coding approach. The data in the second part included financial and statistical data and information from the budget and credit office and the university's planning vice-chancellor, which were used to analyse the cost in the system. Based on the analysis of experts' opinions, the design requirements of the financial decision support system in the university are: Content, human, managerial, educational, cultural, infrastructural, technical and operational, software, hardware, legal, economic, security, environmental and cross-sectoral requirements, and acceptance of changes. The results of the experimental implementation have also shown that the financial decision support system improves the efficiency, effectiveness and quality of financial decisions and optimizes the process by accurately estimating costs, reducing time and cost, removing mental limitations, effective use of limited resources, etc. Therefore, the use of ICT and its capabilities to remove biases and cognitive errors and mental limitations of decision makers, introducing the path to improve the intelligentization of financial resource allocation decisions in the university, helping to promote knowledge-based allocation of financial resources, etc. were among the most important results of the present research.

کلیدواژه‌ها English

Requirements
Decision Making
Financial Decisions
Decision Making System
Financial Decision Support System
University
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  • تاریخ دریافت 03 اسفند 1400
  • تاریخ بازنگری 24 شهریور 1401
  • تاریخ پذیرش 10 آذر 1401
  • تاریخ انتشار 01 تیر 1402