Meta-analysis of studies on the effect of planning On the establishment of operational budgeting

operational budgeting in administration and executive agencies. therefore, the purpose of this study was to investigate the meta - analysis of studies on the impact of planning indicators on the planning of operational budgeting. The method of this study is quantitative of meta - analysis. the statistical population of the research consisted of 71 domestic articles, in which 20 articles were analyzed using purposeful sampling sampling method as a sample of Meta – analysis. Reliability identified through the judges 'consensus on the choice of research and their classification, the validity of coding through the judges' consensus on the use of specific concepts for the coding of variables and the magnitude of the work through an agreement in the measurements of the effect size among the meta - analyses. the results showed that between 4 variables and 49 of the effect size, the effects is assumed to be 0.1-3.3, 0.3-0.5, 0.5 and more, respectively, low, medium and high.Also the contribution of technical and process factors with the mean size of the effect size of 0.58 for the deployment of operational budgeting was clearer. environmental factors with an average effect size of 0.53 and human factors were obtained with mean size of 51 and structural factors with average effect size of 0.47 respectively. Technical and Process variables, Environment, Human, Structure of Planning indices were on the planning of operational budgeting