فهرست مطالب فاطمه باغ شیرین

The current research was conducted with the aim of designing the operational budgeting system deployment model at Payam Noor University with the structural-interpretive modeling approach. This research is practical in terms of purpose and qualitative and descriptive in terms of research method. The statistical population of this research includes experts and experts in financial affairs and budgeting of Payam Noor University, among them there are 18 people using judgmental and bullet sampling methods, some considering expert criteria as the sample size. were selected for study. This research has been done in two consecutive stages. First, the required qualitative data was collected using semi-structured interviews with experts. So, using the qualitative content analysis method, the collected data were analyzed, coded and categorized, and in this way, the dimensions of the components and indicators of the establishment model of the operational budgeting system were identified. In the second stage, using the results obtained from the qualitative part of the research, a questionnaire was designed and prepared to evaluate the constituent elements of the conceptual model calculated based on structural-interpretive modeling. Then this questionnaire was completed by the experts of Payam Noor University and the data obtained from this stage were analyzed using "Mik Mak" software, the output of which led to the identification of independent and dependent variables and the leveling of variables based on influence and effect. They were accepted. The results of the qualitative content analysis showed that the operational budgeting system deployment model was calculated in the form of 3 general categories, 14 subcategories and 51 concepts. In fact, the results of the qualitative part of the research in the form of a three-pronged model in three general categories: contextual factors including 5 components (upstream documents, good governance, economic factors, financial culture,facilitating systems, provision of infrastructure), structural factors including 6 components (strategic approach, organizational structure, performance management system, integrated information system, accounting and auditing system, efficiency and effectiveness) and negative factors including 3 components (management, leadership and motivation, capable employees) were identified and categorized as the dimensions and components of operational budgeting system establishment in Payam Noor University.