امکان‌سنجی اجرای بودجه‌ریزی عملیاتی: مطالعه موردی شهرداری شیراز

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیار حسابداری دانشگاه آزاد اسلامی مرودشت

2 کارشناس ارشد حسابداری، رییس گروه بودجه، معاونت برنامه‌ریزی شهرداری شیراز

3 دانشجوی کارشناسی ارشد حسابداری، دانشگاه آزاد مرودشت

چکیده

مقدمه: هدف از این پژوهش، بررسی  امکان اجرای بودجه‌ریزی عملیاتی در شهرداری‌ شیراز است.
روش پژوهش: جامعه آماری این پژوهش شامل چهار دسته از افراد مطلع از مراحل بودجه در شهرداری شیراز شامل: 1. مدیران ارشد و معاونین اداری و مالی 2. مدیران مالی، رؤسای حسابداری و مسئولین بودجه، 3. کارشناسان مالی 4. کارشناسان برنامه­ریزی و آموزش و فناوری اطلاعات، است. برای گردآوری اطلاعات لازم، از پرسش‌نامه و برای آزمون فرضیه‌های پژوهش، از آزمون‌ آماری تی یک‌نمونه‌ای استفاده شده است.
یافته‌ها: نتایج پژوهش بیان‌گر آن است که از نظر آزمودنی‌ها، در شهرداری شیراز توانایی لازم برای اجرای بودجه‌ریزی عملیاتی (از لحاظ هر سه بعد توانایی، شامل توانایی ارزیابی عملکرد، توانایی انسانی و توانایی فنی) وجود ندارد؛ اما اختیار لازم (از لحاظ هر سه بعد اختیار، یعنی اختیار قانونی، رویه‌ای و سازمانی) وجود دارد. هم‌چنین، از نظر آزمودنی‌ها در ارتباط با دو بعد پذیرش (شامل پذیرش سیاسی و پذیرش مدیریتی)، شرایط مناسبی وجود داشته، اما در بعد دیگر پذیرش (پذیرش انگیزشی)، انگیزه مناسب برای پیاده­سازی وجود ندارد. افزون‌بر این، نتایج نشان می‌دهد که پیاده‌سازی بودجه‌ریزی عملیاتی موجب صرفه اقتصادی در شهرداری شیراز می‌شود.
نتیجه‌گیری: یافته‌های این پژوهش، نشان‌دهنده این واقعیت است که در حال حاضر، شهرداری شیراز اختیار و پذیرش لازم برای اجرای بودجه‌ریزی عملیاتی را دارد.

کلیدواژه‌ها

عنوان مقاله [English]

Examining the Feasibility of Implementing Operating Budgeting According To 'SHAH Model': The Case Study of Shiraz Municipality

نویسندگان [English]

  • J. Moradi 1
  • H. Valipour 1
  • A. R. Mansourabadi 2
  • R. Zare 3
1 Assistant Professor of Accounting, Islamic Azad University, Marvdasht
2 M. A. in Accounting, Chief of Health Budget, Shiraz City
3 M. A. Student of Accounting, Marvdasht University
چکیده [English]

Introduction: The purpose of this study was to examine the possibility of implementing operating budgeting in Shiraz municipality.
Method: The population of this study was consisted of four groups of individuals who were aware of the various phases of budgeting in Shiraz municipality including: (1) Senior managers and administrative and financial assistants, (2) Financial managers along with accounting and budget officials, (3) Financial experts, and (4) Program, education and IT experts. To collect the required data, a questionnaire was used, and in order to test the research hypotheses, the statistical measure of One-Sample T Test was used.
Findings: The results of the study showed that from the participants’ perspectives, the ability to implement operating budgeting (including three dimensions of ability; namely, the ability to examine the performance, human ability, and technical ability) does not exist in Shiraz municipality, but the required authority (including legal, procedural and organizational authority) exists. It was also revealed that with regard to two dimensions of acceptance (including political and managerial acceptance), there are appropriate circumstances, but in the other dimension of acceptance (motivational acceptance), there is not enough motivation for implementation. Besides, it was indicated that implementation of operating budget will lead to financial gain in Shiraz municipality.
Conclusion: Based on the findings of the current study, it can be concluded that Shiraz municipality has the authority as well as the acceptance at the moment to implement the operating budget.

کلیدواژه‌ها [English]

  • Program Budget
  • Operating Budget
  • Operation Evaluation
  • 'SHAH' Model
  • Feasibility

مراجع

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