نوع مقاله : مقاله پژوهشی

نویسندگان

1 استاد ممتاز حسابداری دانشگاه شیراز

2 استادیار حسابداری دانشگاه شیراز، شیراز ،ایران

3 استادیار حسابداری دانشگاه شیراز، شیراز،ایران

4 کارشناسی ارشد حسابداری موسسه آموزش عالی حافظ ،شیراز،ایران

چکیده

این پژوهش، به بررسی نظام بودجه‌ریزی عملیاتی دستگاه­های اجرایی ایران در قالب چهار گروه عوامل زمینه‌ای، عوامل ساختاری، عوامل انسانی و سایر عوامل مؤثر بر بودجه‎ریزی عملیاتی و تلفیقی با الگوی تکامل یافته روش ارزیابی متوازن، می­پردازد. جامعه آماری شامل کلیه دستگاه‌های اجرایی موضوع ماده (5) قانون مدیریت خدمات کشوری است. داده­ها با استفاده از روش پیمایشی و استفاده از 182 پرسشنامه به دست آمد و با کمک روش معادلات ساختاری و نرم­افزار Smart PLS مورد تحلیل قرار گرفت. در این پژوهش، ترکیبی از الگوهای سه عاملی شه و سه شاخگی مدیریت جهت بودجه­ریزی عملیاتی استفاده شد. عملکرد دستگاه­های اجرایی بر اساس ارزیابی متوازن موردمطالعه قرار گرفت. نتایج پژوهش نشان داد که سازه­های «عوامل ساختاری»، «عوامل انسانی» و «سایر عوامل مؤثر در استقرار بودجه‌ریزی عملیاتی، بر عملکرد دستگاه­های اجرایی تأثیر مثبت و معناداری دارند ولی سازه «عوامل زمینه­ای» تأثیر معناداری بر عملکرد ندارد. همچنین، نتایج آزمون الگوی مذکور بر جامعه هدف، نشان داد که متغیرهای بودجه‌ریزی عملیاتی بر عملکرد دستگاه‌های اجرایی از طریق فن ارزیابی متوازن تأثیر مثبت و معنا‌داری دارند. این یافته­ها مبانی نظری بودجه­ریزی عملیاتی به‌ویژه عوامل ساختاری، عوامل انسانی، عوامل زمینه‌ای و سایر عوامل تأثیرگذار را تأیید می­کنند.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

Investigating Performance-based Budgeting and Performance Control in Iran's Executive Apparatus Using Balanced Scorecard Technique

نویسندگان [English]

  • Mohammad Namazi 1
  • Amin Nazemi 2
  • Navid Reza Namazi 3
  • Esmail Moazzeni 4

1 Distinguished Professor, Department of Accounting., Faculty of Economics, Management and Social Sciences, Shiraz University, Shiraz, Iran

2 Assistant Professor, Departement of Accounting, Faculty of Economics, Management and Social Sciences, Shiraz University, Shiraz, Iran.

3 Assistant Professor, Department of Accounting, Faculty of Economics, Management and Social Sciences, Shiraz University, Shiraz, Iran.

4 MSc. Department of Accounting, Hafez Shiraz Higher Education, Shiraz, Iran

چکیده [English]

In this research, operational budgeting was investigated in the form of four groups of contextual factors, structural factors, human factors and other factors on operational and research budgeting with analytical model, balanced evaluation method. The statistical population of this study is all executive bodies subject to Article (5) of the Civil Service Management Law. Data were obtained using 182 questionnaires and analyzed using structural equation method and Smart PLS software. In this model, the balanced evaluation method was adapted to the three-part cycle of performance management and a three-part model of performance management, based on balanced measurement, is obtained. The results showed that the identified structures in operational budgeting have a positive and significant effect on the performance of executive agencies. The structures of “structural factors”, “human factors” and “other factors affecting the implementation of operational budgeting (including personality, acceptance and ability)” have a positive and significant effect on performance, but the structure of “underlying factors” has a significant effect. It does not affect the performance of executive agencies.

Introduction

In traditional budgeting, the goals and emphasis are based solely on financial instruments and accounting of receipts and payments of the public sector (Mio et al., 2022). Also, in the traditional method of budgeting, the ability to plan long-term is limited and the possibility of achieving operations and budget monitoring is very weak.
The problem that exists is that organizations pay less attention to budgeting in a new way and as a result, it is not used seriously in strategic decisions. Therefore, the effect of the operational budgeting method on the performance of organizations is not clear (Park & Jang, 2022). On the other hand, despite the sensitivity of the budget and the importance of its economic allocation, this issue has not been seriously considered yet. Therefore, it is necessary to study, discuss and review operational budgeting in organizations.
Research Questions
Despite the different emphasis and requirements of the country's development programs on the implementation of operational budgeting, the following questions are raised:
What is the operational budgeting mechanism? What factors, including contextual, structural, human and other factors, are effective on the implementation of operational budgeting? What kind of budgeting model do Iran's executive bodies use? What are the important and influential factors related to operational budgeting? What are the obstacles and problems of operational budgeting in Iran's executive bodies? How to solve the current operational budgeting obstacles and problems?
Research hypotheses
Based on the theoretical foundations of operational budgeting as well as balanced evaluation and research history, the following hypotheses are presented:
The main hypothesis: Operational budgeting variables are effective on the performance of Iran's executive bodies (using the balanced evaluation technique).
 
Sub-hypotheses
1) Structural factors in the establishment of operational budgeting are effective on the performance of Iran's executive bodies (using the balanced evaluation technique).
2) Background factors in the establishment of operational budgeting are effective on the performance of Iran's executive bodies (using the balanced evaluation technique).
3) Human factors in the establishment of operational budgeting are effective on the performance of Iran's executive bodies (using the balanced evaluation technique).
4) Other effective factors in the establishment of operational budgeting (including personality factors, acceptance and ability) are effective on the performance of Iran's executive bodies (using the balanced evaluation technique).

Literature Review

The theoretical foundations of operational budgeting are based on agency theory (Arief, (2020)) and organizational performance improvement (Derfuss, (2016)). In operational budgeting, instead of being based on cost materials, budget information is based on activities, and the results of performance measurement are provided with performance reports. The design and implementation of operational budgeting in any organization is based on three important factors: “planning”, “costing” and “organizational performance evaluation”. Activity-based costing (ABC) is the heart of operational budgeting and the main pillar in budget calculations (Azer and Khadivar, 2013), because activity-based costing is much more suitable for planning and control than traditional methods and provides more accurate information in this field. makes (Namazi, 1998 and 1999).

Methodology

This research is among the few researches that uses the scientific method of construction and experimental proof and is carried out based on pre-determined hypotheses and research plans. (Namazi, 2003). The method of data collection is a questionnaire. The information obtained from the measurement of the variables for the purpose of research tests was used from structural equations and the information was analyzed using Smart PLS version 2 and SPSS version 25 software.

Results

The value of the T statistic and its statistical significance for the first main hypothesis and all balanced evaluation factors at the 95% confidence level shows as follows:
The main hypothesis test: The structures identified in operational budgeting have a positive and significant effect on the performance of executive bodies.
The first sub-hypothesis: The structures identified in the operational budgeting structural factors have a positive and significant effect on the performance of executive bodies.
The second sub-hypothesis: The strength of the model and the background factors of operational budgeting do not have a significant effect on the performance of executive bodies.
The third sub-hypothesis: The structures identified in human factors of operational budgeting have a positive and significant effect on the performance of executive bodies.
The fourth sub-hypothesis: The structures identified in other effective factors in operational budgeting have a positive and significant effect on the performance of executive.

Discussion

The purpose of this study was to expand the theoretical foundations and provide empirical evidence in the field of operational budgeting in Iran. This development was done by presenting a conceptual model, explaining the organization's strategy and presenting 5 balanced evaluation criteria and testing related hypotheses. The findings of the study confirmed the theoretical foundations of operational budgeting and balanced evaluation. The results of the main hypothesis test of the research showed that the structures identified in operational budgeting have a positive and significant effect on the performance of executive bodies.

Conclusion

The findings of the first, third and fourth sub-hypothesis showed that the structures identified in the structural factors, human factors and other operating budgeting factors of operational budgeting, have a positive and significant effect on the performance of executive bodies.
The results of the second sub-hypothesis test showed that the variable of operational budgeting background factors does not have a statistically significant effect on the performance of executive bodies. The reason for this can be related to the governmental nature of executive bodies, non-compliance with the requirement to establish operational budgeting and cultural factors such as the resistance of employees and managers to new changes in the body.
 
 
 

کلیدواژه‌ها [English]

  • Budget
  • Performance-Based Budgeting
  • Balanced Scorecard Technique
  • Structural Equation
  • Executive Apparatus
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