شناسایی و رتبه‌بندی عوامل محیطی مؤثر بر استقرار بودجه‌ریزی عملیاتی در ایران

نوع مقاله: مقاله پژوهشی

نویسندگان

1 استادیار گروه حسابداری دانشگاه آزاد اسلامی واحد تهران شرق

2 کارشناسی ارشد حسابداری پردیس تحصیلات تکمیلی واحد علوم و تحقیقات دماوند؛ ذیحساب اداره کل راه و شهرسازی استان البرز.

چکیده

مقدمه: در ایران بیش از12سال است که اصلاح نظام بودجه‌ریزی در دستورکار سازمان مدیریت و برنامه‌ریزی سابق و معاونت برنامه‌ریزی و نظارت راهبردی ریاست جمهوری فعلی قرارگرفته است. با این حال، برخی از صاحب‌نظران و متخصصان بودجه در داخل کشور اعتقاد دارند که نتایج و دستاوردهای قابل قبولی نداشته است. لذا، هدف اصلی این پژوهش شناسایی و رتبه‌بندی عوامل محیطی مؤثر بر استقرار نظام بودجه‌ریزی عملیاتی در دستگاه‌های اجرایی کشور از طریق نظرخواهی و استفاده از روش دلفی از کارشناسان و متخصصان بودجه‌ریزی است.
روش پژوهش: جامعه آماری پژوهش شامل کارشناسان و متخصصان بودجه‌ریزی عملیاتی دستگاه‌های اجرایی استان‌های تهران و البرز است که دارای نظر تخصصی راجع به موضوع پژوهش هستند. ابزار گردآوری داده‌های پژوهش شامل دو پرسش‌نامه است که پرسش‌نامه اول مربوط به روش دلفی و پرسش‌نامه دوم مربوط به روش تحلیل سلسله مراتبی است. بر اساس پژوهش‌های انجام شده عواملی از جمله عوامل رفتاری، ساختاری، اجرایی و محیطی شناسایی شد که در این پژوهش بر عوامل محیطی تمرکز شده است. قلمرو زمانی پژوهش سال 1392 است. برای فرایند تحلیل سلسله مراتبی از نرم‌افزار Expert Choice نسخه 11، استفاده شده است. حجم نمونه 50 نفر است.
یافته‌ها: نتایج پژوهش نشان می‌دهد که عوامل محیطی، به ترتیب، شامل محیط سیاسی، محیط قانونی، محیط سازمانی و محیط اقتصادی تأثیر بااهمیتی بر استقرار بودجه‌ریزی عملیاتی در ایران دارد.
نتیجه‌گیری: با توجه به یافته‌های پژوهش می‌توان گفت که به نظر کارشناسان و خبرگان بودجه‌ریزی عملیاتی دستگاه‌های اجرایی کشور، محیط سیاسی بیشترین و محیط اقتصادی کم‌ترین تأثیر را بر استقرار بودجه‌ریزی عملیاتی در ایران دارد.

کلیدواژه‌ها


عنوان مقاله [English]

Identifying and Ranking Environmental Factors Affecting the Settlement of Operational Budgeting in Iran

نویسندگان [English]

  • Z. Hajiha 1
  • A. Salarvand 2
1 Assistant Professor of Islamic Azad University, East Tehran Branch, Iran, Tehran.
2 M. A. Degree in Accounting, Pardis Supplementary Education, Research and Science Branch at Damavand; Financial Controler: Center Office of Roads and Urban Development at Iran, Alborz
چکیده [English]

Introduction: In Iran, the reform of budgeting system has been undertaken by Management and Planning Organization (currently known as Presidential Deputy on Strategic Supervision) for more than 12 years. Yet, some Iranian experts and professionals believe that the outcomes of this budgeting system are not satisfactory. Hence, the main purpose of this study is to identify and rank the factors that affect the settlement of operational budgeting system in Iran's Governmental Authorities using Delphi method for surveying the opinions of budgeting experts and professionals.
Method: The statistical population of the study consists of the operational budgeting experts and professionals of Tehran and Alborz's Governmental Authorities who possess specialized knowledge and opinions about the subject at hand. The data collection instruments include two questionnaires which are based on Delphi and AHP methods. According to some research, a number of behavioral, structural, operational and environmental factors have been identified. The focus of the current study is on environmental factors. This study was conducted in 1013. The expert choice software, version 11 was used for analyzing data acquired through AHP method with a sample of 50.
Results: The results suggest that environmental factors; namely, political environment, legal environment, organizational environment and economic environment make an impact on Iran operational budget.
Conclusion: Given the findings of the current study, it could be concluded that from the viewpoint of operational budgeting experts of Iranian Governmental Authorities, political environment and economic environment have had the most and the lease significant effect on settlement of Iran operational budgeting.

کلیدواژه‌ها [English]

  • Operational Budgeting
  • Environmental Factors
  • Political Factors
  • Institutional Environment
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