The effect of budgeting on an administrative group’s system and performance
سال انتشار: 1400
نوع سند: مقاله کنفرانسی
زبان: انگلیسی
مشاهده: 138
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شناسه ملی سند علمی:
STLH01_080
تاریخ نمایه سازی: 16 مهر 1400
چکیده مقاله:
With the high competition taking place in the capital market in recent years, improving the performance of administrative systems has taken on special importance. Thus, reviewing and analyzing the behavior of an administrative group can help to identify a system’s strengths and weaknesses, contributing a lot to the improvement of its performance. Therefore, the effect of budgeting on an administrative group’s system and performance was investigated in this research. In this study, budgetary participation index, performance and accounting section were used for the model. The statistical population of this research consisted of financial managers of companies and organizations in the city of Yazd. The research method is an applied method by purpose and descriptive-survey by method, which were collected by means of a questionnaire tool based on a survey method. An SPSS software was used to check out the results. A number of one hundred managers were chosen in this study, and the questionnaires were filled by them. The results acknowledge the effect of the two variables on financial managers’ performance. A general review of the hypotheses test results indicates that budgetary participation makes a significant difference to management accounting systems, exerting an effect on financial managers’ performance through management accounting systems.
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نویسندگان
Behzad Soleymanian Asl
Msc accounting, Attar university of Mashhad, Mashhad, Iran