نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری، گروه حسابداری، دانشکده اقتصاد، مدیریت و علوم اجتماعی، دانشگاه شیراز، شیراز، ایران و مربی، گروه حسابداری، دانشگاه
2 دانشگاه شیراز، دانشکده اقتصاد، مدیریت و علوم اجتماعی، بخش حسابداری
3 دانشگاه شیراز
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
The purpose of this research is to measure the implementation of performance-based budgeting in the three dimensions of strategic planning, cost analysis and performance management, as well as to identify and discover effective actors on the implementation of performance-based budgeting. The questionnaire and data collection tools were collected through the distribution of 152 questionnaires among budgeting experts, accountants, senior managers and financial managers in 1400. Data analysis was done using structural equation method and SmartPLS software. The findings showed that the implementation of performance-based budgeting in the dimensions of strategic planning, cost analysis, and performance management is 25.95%, 31.25%, and 34.38%, respectively. Also, the findings showed that the actors directly and indirectly influencing the implementation of performance-based budgeting include economic actors, technical actors, management competence and organizational commitment. Based on the results of the research, it can be said that in order to implement performance-based budgeting, the existing procedure in the dimensions of financial knowledge of the organization, environmental activists, and organizational commitment should be redesigned and reconsidered. Also, the dimensions of technical actors (accounting information system and networks), economic actors (program and budget organization) and management competence and organizational culture should be modified and strengthened from a technical and supervisory point of view. The results of this study can be effective in attracting the attention of senior executive managers and academic researchers and supporting and modifying the dimensions that affect the implementation of budgeting, as well as expanding theoretical foundations in the field of performance-based budgeting.
کلیدواژه‌ها [English]
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