اثر کنترل بودجه بر انحرافات و انعطاف‌پذیری بودجه شهرداری‌های کشور (در دوران‌های ثبات و تلاطم بودجه‌ای)

نوع مقاله: مقاله پژوهشی

نویسندگان

1 دانشیار حسابداری دانشگاه آزاد اسلامی واحد تهران شرق

2 کارشناس ‌ارشد حسابداری از دانشگاه آزاد اسلامی واحد شهر قدس

چکیده

مقدمه: یکی از ابزار با اهمیت برای انجام دقیق وظایف شهرداری‌ها، بودجه است که باید برای جلوگیری از انحرافات بر اجرای آن نظارت شود. در این ارتباط، پژوهش حاضر به بررسی تأثیر نظارت و کنترل بودجه بر انحرافات بودجه و ایجاد انضباط بودجه‌ای در شهرداری‌های کشور پرداخته است.
روش پژوهش: روش پژوهش حاضر میدانی و کتابخانه‌ای است. این پژوهش از نظر هدف کاربردی و از نظر نوع پژوهش پیمایشی بوده و از پرسش‌نامه با طیف لیکرت استفاده شده است. جامعه آماری پژوهش شامل مسئولین مالی شهرداری‌های کشور است. برای آزمون فرضیه‌های پژوهش از رگرسیون حداقل مربعات جزیی و نرم‌افزارهایSPSS  نسخه 18 و Smart-PLS نسخه 3 استفاده شده است.
یافته‌ها: نتایج آزمون فرضیه‌های پژوهش نشان داد که کنترل بودجه در دوران ثبات و تلاطم بودجه‌ای، رابطه معناداری با کاهش انحرافات بودجه دارد. بنابراین، کنترل بودجه موجب کاهش انحرافات بودجه می‌شود. هم‌چنین،‌ کنترل بودجه در دوران ثبات و تلاطم رابطه معناداری با کاهش انعطاف‌پذیری بودجه دارد. به این معنا که کنترل بودجه موجب افزایش انعطاف‌پذیری بودجه می‌شود.
نتیجه‌گیری: بر اساس نظر مدیران مالی شهرداری‌های کشور کنترل بودجه در دوران‌های ثبات و تلاطم باعث کاهش انحراف بودجه و انعطاف‌پذیری بودجه و در نتیجه انضباط بودجه‌ای بیش‌تر خواهد شد. در واقع، ایجاد انضباط بودجه‌ای ناشی از کاهش انحراف و افزایش انعطاف‌پذیری بودجه است که هر دو با افزایش نظارت بر بودجه ایجاد می‌شود.

کلیدواژه‌ها


عنوان مقاله [English]

The Effect of Budget Control on the Deviations and Flexibility of Budget in the Municipalities of Iran (In the Budget Turbulence and Non-turbulence Periods)

نویسندگان [English]

  • Z. Hajiha 1
  • A. Shamsi 2
1 Associate Professor, Department of Accounting, Islamic Azad University, East Tehran Branch
2 M. A. Student in Accounting, Islamic Azad University, Shahr-e-Qods Branch
چکیده [English]

Introduction: One of the important instruments for municipalities to take their responsibilities accurately is budget which should be monitored in order to avoid deviations. In this regard, this research has investigated the effect of monitoring and controlling budget on the budget deviations and forming the budgetary discipline in all the municipalities of Iran.
Method: The method of this research is a library and field study. This is an applied research in terms of purpose, and it is a descriptive survey type, and Likert Scale questionnaire has been used. The population of the research include financial administrators of the municipalities in Iran. In order to test the hypotheses, the Partial Least Squares regression and SPSS Software Version 18 and Smart-PLS Software Version 3 have been employed.
Results: The results out of testing the hypotheses of the research show that budget control in the budget turbulence and non-turbulence periods has a significant relationship with the reduction of budget deviations. Hence, budget control leads to decrease the budget deviations. Additionally, the budget in the turbulence and non-turbulence periods has a significant relationship with reducing the budget flexibility.
Conclusion: According to the attitudes of the financial managers of municipalities in Iran, budget control in the turbulence and non-turbulence periods causes to reduce in budget deviations and budget flexibility; therefore, it leads to more budgetary discipline. In fact, creating budgetary discipline is a result of reducing budget deviations and increasing budget flexibility which both of them developed by increasing monitoring on budget.

کلیدواژه‌ها [English]

  • Budget Deviations
  • Budget Non-turbulence
  • Budget Turbulence
  • Flexibility
  • Municipalities
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