جستجوی مقالات مرتبط با کلیدواژه « مدل شه » در نشریات گروه « پزشکی »

Due to the legal necessity of changing the approach of universities from traditional budgeting into the operational budgeting system, it should be noted that this method of budgeting is associated with challenges. The aim of this study was to evaluate the feasibility and prioritization of operational budgeting dimensions in a military medical university.
Materials &

This descriptive-analytical and cross-sectional study was conducted in 2020 in two stages. In the first stage, 68 managers, staff and experts of the deputy for Planning and Finance of a Military Medical Sciences university were enrolled by census method. In the second stage, 10 experts were purposefully included in the study. Data collection tool was two valid and reliable questionnaires. Data were analyzed using t-test and SPSS software in the first stage and using AHP approach and Expert Choice software in the second stage.

The average overall score and the score for each of the dimensions of ability, authority and acceptance of operational budgeting was 2.3, 2.39, 2.38 and 2.31, respectively which was at an undesirable level (P< 0.05). Also, dimensions of the ability with a weight of 0.547, acceptance with a weight of 0.244 and authority with a weight of 0.209 had the highest weight and importance in the implementation of the operational budgeting system, respectively.

Based on the results, it is necessary to pay attention to the three main dimensions of ability, authority and acceptance in implementing operational budgeting in the study population.

The purpose of this study was to examine the possibility of implementing operating budgeting in Shiraz municipality. The population of this study was consisted of four groups of individuals who were aware of the various phases of budgeting in Shiraz municipality including: (1) Senior managers and administrative and financial assistants, (2) Financial managers along with accounting and budget officials, (3) Financial experts, and (4) Program, education and IT experts. To collect the required data, a questionnaire was used, and in order to test the research hypotheses, the statistical measure of One-Sample T Test was used. The results of the study showed that from the participants’ perspectives, the ability to implement operating budgeting (including three dimensions of ability; namely, the ability to examine the performance, human ability, and technical ability) does not exist in Shiraz municipality, but the required authority (including legal, procedural and organizational authority) exists. It was also revealed that with regard to two dimensions of acceptance (including political and managerial acceptance), there are appropriate circumstances, but in the other dimension of acceptance (motivational acceptance), there is not enough motivation for implementation. Besides, it was indicated that implementation of operating budget will lead to financial gain in Shiraz municipality. Based on the findings of the current study, it can be concluded that Shiraz municipality has the authority as well as the acceptance at the moment to implement the operating budget.

Reforming the budgeting systems will make an enormous contribution to the economic prosperity of the country. Although the full implementation of operational budgeting is confronted with barriers, such as allowing the low-rank executive managers more authority, changing the governmental approach to accounting into accrual approach, and reforming the Public Accounting Act, changing the budgeting system to operating budgeting is inevitable to and necessary for the economy of the country. The purpose of this study is to review the barriers to implementing the operational budgeting based on Shah Model in Iranian free trade-industrial zones, and to suggest ways of overcoming them. The participants of this study were selected from among the financial managers, programming and budgeting managers of free trade-industrial zones, and also the staff of secretariat of high council of Iranian Free Trade-Industrial Zones. Data needed to test the research hypotheses were gathered through interview and questionnaire. To ensure the normal distribution of the responses for each test agent, “Kolmogorov-Smirnov” test was used. Finally, to test the research hypotheses, «T one sample" and "Median test" were used. The results of the study are indicator of the fact that inability to assess the performance, inefficiency of human resources, lack of legal and procedural authority, and also the lack of motivation for acceptability were identified as the barriers to implementing the operational budgeting based on Shah Model. Nevertheless, factors such as technical ability, organizational authority, political acceptance, and managerial acceptance were not among those identified as barriers. The Findings of this study attest to the fact that at the present time, Free Trade-Industrial Zones Organizations do not have enough ability, authority and acceptability to execute operational budgeting.