The Feasibility of Implementing Activity-Based Costing Method in the Performance-Based Budgeting of the Isfahan University of Medical Sciences Based on SHAH Model

Document Type : Original Article

Authors

1 Assistant Professor, Department of Accounting, Isfahan University

2 M. A. in Accounting, Islamic Azad University, Mobarakeh Branch

Abstract

Introduction: In this study, the situation of the associated factors which includes three factors of ability, authority, and acceptance with the implementation of Activity-Based Costing method in Performance-Based Budgeting in the Isfahan University of Medical Sciences Based on SHAH model has been examined.
Method: This research is applied in terms of purpose, and regarding the nature of the data, it is descriptive analytic. The statistical sample of the research includes managers, financial and budget experts, and chief accountants of the Isfahan University of Medical Sciences in 2014 (totally 110 people). For collecting the data of the research, a researcher-made questionnaire has been used. The validity of the questionnaire which includes content credit and factoring credit, respectively, was tested by the opinion of experts, and by using AMOS Software Version 20, and its reliability was approved through Cronbach's Alpha. The data were analyzed by using one-sample T-test and SPSS Software Version 20.
Results: The results of the research state that according to the subjects, in the Isfahan University of Medical Sciences, except the legal authority, organizational authority, and managerial acceptance, all the other necessary conditions for implementing Activity-Based Costing method in the Performance-Based Budgeting such as ability (the ability of technical, humane, and performance evaluation), policy authority, and acceptance (political acceptance and association of incentives) are not available.  
Conclusion: Based on the findings of the research, it is necessary more than ever to consider the situation of three factors of ability, authority, and acceptance; moreover, it is increasingly essential to try to improve it in order to implementing Activity-Based Costing in the Performance-Based Budgeting much better in the Isfahan University of Medical Sciences.

Keywords

References

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Journal of Health Accounting
Volume 3, Issue 4 - Serial Number 10
December 2015
Pages 39-58

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