Identify and present the model of challenges of the Social Security Organization in the field of resources and expenditures

Document Type : Original Article

Authors
1 Ph.D. Candidate, Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran
2 Assistant Professor, Qazvin Branch, Islamic Azad University, Qazvin, Iran.
3 Associate Professor, Department of Accounting, International Imam Khomeini University, , Qazvin, Iran
Abstract
The present study has identified and presented a model of challenges of the Social Security Organization in the field of resources and expenditures. Challenges identified in this study include economic conditions, underlying conditions and intervening conditions. From the perspective of purpose, this research is among the applied research and in terms of nature and method is descriptive survey research. The statistical population of this research in the qualitative part including elites and experts in the field of social security, as well as economists, politicians and includes 2159 people in the quantitative part including all senior, middle and senior managers of the Social Security Organization. The sample size in the qualitative section was judgmental and purposeful and with a sample size of 5 to 10 experts and in the quantitative part, random sampling of senior, middle and senior managers of the Social Security Organization according to Morgan Table was equal to 325 people.
The results showed that the component of economic and social conditions does not have a significant effect on the interventionist conditions. The context condition component has a significant effect on the intervening condition.
The component of economic and social conditions has a significant effect on the imbalance of resources and expenditures in the Social Security Organization.The component of background conditions has a significant effect on the imbalance of resources and expenditures in the Social Security Organization. The component of intervening conditions has a significant effect on the imbalance of resources and expenditures in the Social Security Organization.
Keywords

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