جستجوی مقالات مرتبط با کلیدواژه « بودجه ریزی » در نشریات گروه « حسابداری »

Todays, business environment is facing a lot of uncertainty, and this increases the importance of budgeting in companies. This is why in recent years; various researches have been conducted in this field. Accordingly, this paper aims to evaluate them and answer to these questions: “what are the budgeting weaknesses in companies? What are the budgeting improvement obstacles in companies? And what are the approaches to improve budgeting in companies?” So, we search journal papers in this field using a systematic literature review and based on PRISMA protocol. After screening papers based on eligibility criteria, 32 papers were finally approved as papers related to the purpose and research questions. For achieving the trustworthiness of data and research findings, while using valid databases and applying a systematic process in literature review, research input sources were present to two experts and in addition an attempt was made to provide a rich description of the research process. Then, by analyzing the selected papers, 9 weaknesses, 6 obstacles and 20 improvement approaches were extracted. finally, considering the theoretical gap of existing researches, suggestions for future researches were presented.

Accountability plays an important role in performance-based budgeting. In this research, we investigate the place of accountability in performance-based budgeting. This article examines the role and importance of accountability in performance-based budgeting. First, the concept of performance-based budgeting and its goals are examined. Then, the role of accountability in evaluating performance and progress in reaching budget goals is described. In the following, accountability is examined as a tool for analyzing discrepancies between performance and budget. Analyzing these differences helps to identify the reasons for non-conformity and to take appropriate decisions to improve performance. Performance-based budgeting is a process in which budgets are determined based on specific goals and actions, and then the performance and progress in achieving the goals are evaluated. In this process, accountability means analyzing and evaluating the results. And the performance is based on the determined budgets. With this approach, the position of accountability can include: 1- performance evaluation, 2- analysis of differences, 3- reporting, and 4- improving the budget. If the results show that the budgets need to be improved and changed, the response includes providing suggestions and recommendations to improve the budgeting and necessary changes. Improvements and necessary changes in budgets, using appropriate accountability and providing appropriate suggestions, can help improve efficiency and achieve performance-based budgeting goals. By analyzing the position of accountability in performance-based budgeting, it is possible to facilitate the improvement of the budgeting process and the achievement of the organization's goals.

Budgeting has faced the challenge of rapid changes and high levels of uncertainty during recent years, and has been criticized by researchers for not using appropriate tools to identify budget assumptions. Futurists, on the other hand, recommend and used tools such as assumption base planning to investigate and address future risks and reduce uncertainties. This study aims to establish a sustainable budgeting approach by identifying budgeting challenges on one hand, and the potential of futurology on the other. Accordingly, the load-bearing and vulnerable assumptions in the budget of the company under study has been identified using a critical approach, and the extent of its relationship with the budget deviation was determined. For this purpose, panel of experts, questionnaires, and break point criterion were used as qualitative and quantitative research tools applying the post planning approach, to identify 27 underlying assumptions in the budget of the company under study at the first phase, 14 of which were identified as Load-Bearing based on experts' consensus. Then, at the second phase, the vulnerability of each Load-Bearing assumption was determined and prioritized by the panel members through extracting 22 surprising events in the year of 1399. The findings indicated that there is a direct relationship between vulnerable assumptions and budget deviation.

Performance-based budgeting is the latest reform model of budgeting introduced in Iran, and there is no doubt about its necessity to improve the management of government agencies. In recent years, the emphasis has been on this subject. These assertions are chiefly addressed in paragraph (c) of Article 7 of the Sixth Development Plan Act, expressing the selected budgeting system. Therefore, the present study is dedicated to identifying and ranking the practical factors in the allocation of resources of the Cultural Heritage, Crafts, and Tourism Organization. the first step is to integrate the experts' subjective knowledge, by conducting library studies, various sources of funding have been prepared, and primary factors were identified on the five experts. In this research, as the first step to integrating and gathering subjective knowledge and by conducting library studies, various sources are provided based on the approved budget and the initial identified factors, by consensus of 5 experts are put into discussion.Eventually, the practical factors in the Financial Resources were divided into 130 factors and 10 categories. Furthermore, in the next step to identify the aforementioned practical factors using the Fuzzy Delphi technique and consensus of experts (as Delphi secondary panel), their influence on the distribution of financial resources was investigated. Finally, 24 components were selected as the final factors.the most important criterion in sharing the 3 criteria of "national and global registration of cultural and natural historical monuments", "number of global registration works" and "climate"as the most budget allocation were identified.

 Improving the budgeting process in addition to human and financial resources requires significant investment in information technology and management information systems. The purpose of this study is to provide a conceptual model of Performance-Based Budgeting with a real time reporting approach in Iran public sector.

This study has adopted the qualitative approach. After obtaining the opinion of experts 20 semi-structured interviews during the years 2020-2021.

After analyzing the data, 133 initial codes for timely performance-based budgeting were identified, 38 codes in the main categories of causal conditions, 35 codes in the context, 15 codes in the interventionist section, 4 central phenomenon codes, 21 codes in Strategies and 20 codes in consequences. The codes were finally categorized into 25 subcategories: organizational architecture and corporate governance (10 codes), team and organizational structure and process orientation (13 codes), information and technology infrastructure and technical and communication problems, and program and budget organization (15 Code), legal requirements and accounting and auditing system (7 codes), management policies and attitudes of managers and performance appraisal indicators (18 codes), management of government balance sheets and cost (10 codes), human resources, shared perception and monitoring and collection Information (15 codes), business intelligence (13 codes), efficiency, effectiveness and economic efficiency, systemic attitude and accountability (12 codes), national, economic effects (12 codes) and productivity (8 codes).

Considering the problem of several years of establishing performance budget in the country, using the framework of this research will accelerate the implementation of performance-based budgeting with a new approach and the proposed model of this research can improve the current situation.

The scarce resources and diverse needs in the country have made budgeting a very important and challenging issue for macroeconomists and decision makers. Given the government structure of the Iranian economy and the concentration of much of the financial resources in the hands of the government, the budgeting system has a significant impact on the entire Iranian economy as well as on the growth or underdevelopment and economic development. Therefore, considering the importance and necessity of this issue in this study, the main objective is to present a budget implementation model with system dynamics approach and to consider the variables of economic growth and regional competitiveness. For this purpose, using the Delphi method, 17 experts identified the influential variables (including flow, accumulation, endogenous, and extroverted auxiliary variables), then model structure, cause and effect diagrams and state-flow diagrams and conceptual relationship between variables in Vensim software. It was drawn. After the simulation, the validity of the model was reevaluated by three tests of boundary adequacy, structural and behavioral assessment, and finally, by examining four related scenarios (budget management, improvement of competitiveness, inflation control and comprehensive) the inflation control scenario was proposed. .

Data envelopment analysis is one of the performance evaluation techniques of decision making units. In addition to evaluation, this technique has many management and economics capabilities. Resource allocation is one of the interesting capabilities that can be implemented by data envelopment analysis models. Since the budget is considered as a resource, budgeting can also be done using resource allocation methods. This paper presents a data envelopment analysis model for budgeting based on a multi-objective programming problem. This problem is then transformed into a single-objective linear programming problem in data envelopment analysis by the common set of weights method. The new model is designed to allocate budget between decision making units to improve overall system performance. The proposed model is an applied model that has been used to allocate budget to some hospitals in the provincial centers of northwestern Iran.

In this research, using a survey, analytical and descriptive method, firstly, the budget status of the research institutes is examined based on the research programs of the years 2009-2014. Then, based on the available information and statistics, the goals and activities of the research deputy of ministry of science, research and technology, as well as legal documentation, efficiency and effectiveness, and finally the utilization of some research activities in terms of research budget have been analyzed.
Research findings show that research budget has been growing in recent years, but in some years, despite the growth in the same year, the annual growth rate is negative, indicating the disproportionate growth of research budgets in proportion to the growth of the overall budget. Out of the 22 research activities of deputy, despite the failure to achieve the goal of the fifth development plan “to achieve research share of GDP by 3%”, in 9 items had a mean growth consistent with the average growth of research funding and even more, and in 13 others, the average growth was lower than the average growth of research funding.

In municipalities has used the adjusted cash basis and program budgeting in financial reporting. Lots of efforts in last decade have taken place to deploy accrual accounting in municipalities reporting systems. The present study investigates accrual accounting compliance problems with program budgeting in municipalities. Our sample includes 153 financial managers and experts in municipalities of Iran in 2014. Research data have been collected by means of questionnaire containing 25 proposition of 5-item Likert scale. Descriptive Kolmogorov and Smirnov tests were used to access the normality of data distribution, and also Spearman correlation coefficient and Friedman's analysis of variance and Regression analysis were used. Results of data analyses showed that there is basic conflict between variable income, costs, assets and debt in accrual accounting and program budgeting. Because of budget planning is basis cash
accounting therefore Municipalities to improve reporting and Responsibility for the accountability of managers forced to implement accrual accounting and performance budget.

Policies and programs, infrastructure construction and government, through the construction budget as an important and comprehensive Sindhi been applied and is implemented. Civil Affairs in the development of infrastructure funding and economic infrastructure, social, plays an important role and its importance is such that in the Budget and Planning Act 1351 specifically Section 5 and 7 of this is expressed. So study the factors affecting the quality and execution of budget construction and implementation of Pathology, greatly contributed to the realization of programs and government policies will be. In this study, the researcher realized Pathology construction budget in Tehran during the first four years of the fourth development plan has paid. The main goal of this study, the lack of recognition of existing problems in the way of achieving development executive budget development is in Tehran province. Research on a four-year period 1384 to 1387 using the Spearman correlation coefficient test was performed. Descriptive research methods - A questionnaire survey and data collection has used. The study of all staff, financial, housing Vshhrsazy Tehran province, Mines Industries Organization, Tehran Province, Tehran Province Road and Transportation Department is renovating schools in Tehran and sampling all the organizational conditions is considered. Review research findings on the relationship between independent variable (delay in credit allocation, bureaucracy, time prediction programs, structural problems within the organization, process cost, estimated improper construction budget) and the dependent variable (civil or non-realization of the budget delay in the implementation construction budget) showed, respectively, operating expense and delay in the allocation process credit most effective in achieving non- construction budget and development budget is the delay in implementation.