Effects of governance system and process structure on the implementation of operational budgeting

Throughout history, budgeting institutions have played a significant role in the gradual process of moving countries towards competent and responsive governance. The budget is a strategic tool for economic and financial order. Governments in their current form create a basis for competent, responsive government and partnership with citizens. The purpose of this research is to identify "the effects of the governance system and process structure on the implementation of operational budgeting". This research is a survey and due to the practicality of the results, this research is placed in the applied research group. The statistical population of this research is experts (budgetary, financial and administrative units). The analysis of the data collected from the sample is done by questionnaire method and it is done in two parts descriptive analysis and inferential analysis. The descriptive analysis section includes the demographic characteristics of the respondents and in the inferential analysis section, the test of the research hypothesis, i.e. the relationship between the research variables through the Pearson correlation test and multiple regression analysis between the research variables, is discussed to obtain the contribution of the independent variable to the variance of the dependent variable. Also, the difference between the average of independent and dependent variables with the hypothetical average of the "T-Student" test has been done.