An Investigation into the Isfahan University of Medical Sciences Financial Managers Awareness on the Modern Budgeting Methods and it's Relation to Their Resistance Against Changing of Traditional Budgeting System

Micro and macro levels of managers and decision-maker's awareness of modern budgeting methods, In addition to the rational use of resources and the optimized allocation, makes suitable basis for the growth and efficiency ofgovernmental agencies and entities. Additionally, in the current changing world, every organization facing with the change, must encounter the consequences with an appropriate method. The purpose of this study was to investigate the extent of IsfahanUniversity of Medical Sciences (IUMS) and subsidiaries financial manager's awarenessof the modern budgeting methods and it’s relation to their resistance against changing oftraditional budgeting system. This was a descriptive - co relational study. The study subjects included the total of IUMS Financial managers (64) during year 2013 who were studied total of statistical population. Data collection tool included a researcher-made questionnaire. The content and face validity of questionnaire were confirmed and reliability through Cronbach's alpha coefficient were obtained as 0.96 respectively. There was a reverse correlation between the awareness rate of new budgeting various aspects and resistance to the change of traditional budgeting. A higher than average awareness of the issue was found among the financial managers. The results of this study can be used to determine the IUMS financial managers training needs and to change the budgeting system.