Exploring the relationship among financial supervision, organizational health and adjusting role of organizational commitment in executive organizations of North Khorasan province

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Abstract. Organizational health in governmental organizations leads to correct decision making and policy implementation and results in effective and efficient public services. Various factors such as efficient control and supervision, organizational culture, organizational commitment, organizational environment and government structure affect organizational health. One of the main elements of organizational health is financial supervision. The main aim of this study is to explore the relationship between financial supervision and organizational health with the adjusting role of organizational commitment in North Khorasan government organizations. The present research is applied research by its nature and the data are collected by the use of survey and analyzed by correlation analysis. The population of this study comprise executive offices North Khorasan province and the sample include all 128 employees based on Kersi and Morgan Table. The data collection procedure were observation and document analysis, accounting checklist in four domains including payment, property, investment and  how tenders are held, organizational health checklist and organizational commitment questionnaire based on Balfour and Wexler Model. For descriptive data analysis Tables, Means, Frequencies and  for statistical data analysis partial correlation coefficient were used. The results of the study showed that there is a statistically significant and positive relationship between financial supervision and organizational health and also the organizational commitment plays the adjusting role here.


Organizational health, financial supervision, organizational commitment

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