علل افزایش ناخواسته هزینه های ساخت و ساز در بخش عمومی: تحلیل عاملی اکتشافی و تاییدی

نظری پور, محمد; بهنورد, نشاط

doi:10.22065/jsce.2022.307516.2594

علل افزایش ناخواسته هزینه های ساخت و ساز در بخش عمومی: تحلیل عاملی اکتشافی و تاییدی

نوع مقاله : علمی - پژوهشی

نویسندگان

¹ استادیار ،گروه حسابداری، دانشکده علوم انسانی و اجتماعی، دانشگاه کردستان، سنندج، ایران

² دانشجوی کارشناسی ارشد، گروه حسابداری، دانشکده علوم انسانی و اجتماعی، دانشگاه کردستان، سنندج، ایران

10.22065/jsce.2022.307516.2594

چکیده

اغلب مواقع پس از انعقاد قرارداد بین دستگاههای بخش عمومی و پیمانکار اتفاقاتی می‌افتد که می‌تواند باعث افزایش هزینه‌های یک پروژه از منظر کارفرما گردد. پژوهش حاضر تلاش دارد تا علل افزایش ناخواسته هزینه‌های ساخت و ساز بخش عمومی را با رویکرد تحلیل عاملی اکتشافی و تاییدی مورد مطالعه و بررسی قرار دهد. این پژوهش به لحاظ هدف کاربردی و به لحاظ روش گردآوری داده‎ها توصیفی_پیمایشی، از نوع همبستگی است. داده‌های پژوهش از طریق توزیع پرسش‎نامه بین 270 فرد شاغل در بخش عمومی و شرکتهای پیمانکاری سه شهر تهران، ارومیه و سنندج جمع‌آوری‌شده است. نتایج تحلیل عاملی اکتشافی منجر به کشف چهار عامل: نظارت و برنامه-ریزی ضعیف، ناهماهنگی بین طرفین قرارداد، شرایط اقتصادی و ساختاری ضعیف، تغییر در مفاد قرارداد و فرایندهای اجرایی گردید. تحلیل عاملی تاییدی مرتبه اول بیانگر صحت اندازه‌گیری چهار متغیر مکنون شناسایی شده بود. تحلیل عاملی تاییدی مرتبه دوم نشان می‌دهد اثرات هریک از متغیرهای مکنون معنادار بوده و رتبه آنها نیز به‌ترتیب میزان تاثیر گذاری در تشکیل و تبیین سازه اصلی (افزایش ناخواسته هزینه‌های ساخت و ساز بخش عمومی) عبارتند از: ناهماهنگی بین طرفین قرارداد (70/0)، شرایط اقتصادی و ساختاری ضعیف (48/0)، تغییر در مفاد قرارداد و فرایندهای اجرایی (31/0)، نظارت و برنامه‌ریزی ضعیف (27/0). همچنین اثرات شش متغیر جمعیت‌شناختی (جنسیت، سن، تحصیلات، سنوات خدمتی، رشته تحصیلی و نوع سازمان) بر روی هر چهار سازه مورد مطالعه و بررسی قرار گرفت. برای نمونه در مقایسه با دستگاههای بخش عمومی، پیمانکاران تمایل بیشتری به تغییر در مفاد قرارداد دارند. یافته‌های پژوهش حاضر می‌تواند در درک هرچه بهتر عوامل موثر بر افزایش ناخواسته هزینه‌ها و سپس مدیریت آنها نقش موثری داشته باشد.

کلیدواژه‌ها

موضوعات

مدیریت پروژه و ساخت

عنوان مقاله [English]

Cost Overruns of Construction Projects in the Public Sector: Exploratory and Confirmatory Factor Analysis

نویسندگان [English]

Mohammad Nazaripour ¹
Neshat Behnavard ²

¹ Assistant Professor, Department of Accounting, Faculty of Humanities and Social Sciences, University of Kurdistan, Sanandaj, Iran

² Graduate Student, Department of Accounting, Faculty of Humanities and Social Sciences, University of Kurdistan, Sanandaj, Iran

چکیده [English]

After contract between public sector organizations and contractors, events often occur that can cause project cost overrun from a system’s perspective. The purpose of this paper is to study the causes of project cost overrun from a system’s perspective, with an exploratory and confirmatory factor analysis approach. This study is practical in nature and is considered as a descriptive-exploratory correlation study. The required data were collected through the distribution of questionnaires among 270 people who employed in the public sector and contracting companies in three cities of Tehran, Uremia and Sanandaj. The results of exploratory factor analysis led to the discovery of four factors: poor contract planning and supervision, lack of effective coordination among the contracting parties, weak institutional and economic environment of projects, changes in contract and processes. The first-order confirmatory factor analysis indicated the correct measurement of the four latent variables identified. The second-order confirmatory factor analysis shows that the effects of each of the latent variables are significant and their rank in terms of their impact on the formation of the main construct are: lack of effective coordination among the contracting parties (0.70), poor contract planning and supervision (0.48), changes in contract and processes (0.31), lack of effective coordination among the contracting parties (0.27). Also, the effects of six demographic variables (gender, age, education, years of service, field of study, type of organization), on all four factors were studied. For example, contractors are more likely to change orders than public sector organizations. The findings of this study can play an effective role in better understanding the factors affecting the cost overruns and then managing them.

کلیدواژه‌ها [English]

Cost Overruns
Construction Projects
Public Sector
Contact Work
Factor Analysis

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