چکیده:
Performance budgeting is one of the modern budgeting methods. Plenty of researches have so far been conducted on the benefits and goals of such budgeting system. A review of the literature related to performance budgeting shows that despite all beneficial advantages and results expected from executing performance budgeting، this system would not lead to its expectation if it is not effectively executed. Reviewing the related literature and conducted researches indicates that some factors affect performance budgeting effectiveness. Identifying such factors and paying attention to them is useful for fulfilling the goals and benefits of this method. This study tries to use the related literature to extract the factors affecting performance budgeting. Two models affecting the performance budgeting effectiveness are as follows: a model for affecting factors before execution and another model for factors during execution are both analyzed by the viewpoints of the experts and LISREL software. According to the results، three factors، namely ability، authority for executing performance budgeting and acceptance are some of the factors affecting performance budgeting before executing it and intra-organizational communication quality and allocation by performance are some factors affecting this budgeting system while executing it.
خلاصه ماشینی:
In the present research, an attempt was made to extract the factors affecting the effectiveness of performance-based budgeting from the existing literature.
It is worth mentioning that there are also two doctoral dissertations in this field, both of which examine the factors affecting the effectiveness of performance-based budgeting and its implementation (D.
Garner Vian Ability Authority Acceptance Quality of Personel Quality of Communication Allocation by Performance Identification of Strategic Priorities were obtained through the integration of several original models presented in the literature of the subject, as well as considering the views of a number of experts and their subsequent revision.
In the following, the factors considered in the two models of the present research are explained: According to the findings of previous studies, one of the factors affecting the effectiveness of performance-based budgeting is the capacity or ability of the organization to implement performance-based budgeting.
The technical ability of the organization, such as the capability of the accounting and financial systems, also plays an important role in the effectiveness of performance-based budgeting; in fact, the three aforementioned dimensions are considered as the ability factor in this research.
Presentation of Proposed Models and Research Hypotheses After reviewing the research literature and considering the views of experts, it was determined that many factors affect the effectiveness of performance-based budgeting, and consequently, the research model becomes very complex.
Another category of factors is effective during the implementation of operational budgeting, which according to the research findings includes: quality of communication and performance-based resource allocation.
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