Designing structures that affect performance-based budgeting with emphasis on actor network theory

Document Type : Research Paper

Authors

1 Ph.D. Student, Department of Accounting, Faculty of Shiraz University, Shiraz, Iran, & Instructor, Department of Accounting, Payamnor University, Tehran, Iran

2 Accounting Department, Faculty of Economics, Management, and Social Sciences

Abstract

1- Purpose
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. Also, identifying and discovering effective actors on the implementation of performance-based budgeting is another goal of this study.
 
2- Methodology
This research is applied in terms of purpose and survey type. The questionnaire and data collection tools were collected through the distribution of 152 questionnaires among budgeting experts, accountants, senior managers and financial managers in 1401. Data analysis was done using structural equation method and SmartPLS software version 3.
 
3- Findings
The findings showed that the implementation of performance-based budgeting in the dimensions of strategic planning, cost analysis, and performance management is 34.38%, 25.95%, 31.54%, 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.
 
4- Conclusion
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.
 
5- Contribution
Considering the requirement of performance-based budgeting, in the studies conducted so far, issues such as feasibility and implementation obstacles have been addressed, so in this study, the focus is on the implementation of performance-based budgeting and the interactive role of actors. 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.
 
Keywords: Performance-Based Budgeting, Actor Network Theory, Bayesian Approach, Public Sector.
 
 
 

Keywords

References

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History

  • Receive Date: 27 November 2022
  • Revise Date: 22 May 2023
  • Accept Date: 15 May 2023

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