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

مراجع

1        Shokri, N. (2009). Urban Management (A Compilation of Laws and Regulations Applied by Municipality), 1st Edition, Tehran: Nashre Shahr Institute Publication. [In Persian]
2        Ziari, K.; Mahdi, A.; and M. Mahdian Bahmaniri (2013). “Studying and Identifying the Financial Resources and Providing Solutions for Improving the Consistency of the Revenues of Manucipalities; A Case Study: The Municipality of Mahabad”, Urban Management, Vol. 5, No. 31, pp. 107-124. [In Persian]
3        Johansson, T. and S. Siverbo (2014). “The Appropriateness of Tight Budget Control in Public Sector Organizations Facing Budget Turbulence”, Management Accounting Research, Vol. 25, No. 4, pp. 271-283.
4        Jalali, E. (2014). “Are Manucipalities Managed by Government Budget?”, The Management of Public Revenues, Mashhad Municipality, Available at: daramad.mashhad.ir/articles [Online] [25 January 2014]. [In Persian]
5        Ebrahimi, S.; Fardani, Z.; Nabi, M.; and N. Valiani (2009). “Investigating and Analyzing the Strategic Implementation of Operational Budgeting in Isfahan Manucipality (via Matrix SWOT)”, The 3rd International Conference on Operational Budgeting, Tehran, June, 22 and 23th. [In Persian]
6        Rasoulian, M. and A. Hossein Ali (2007). “Operational Budgeting: A Model for the Enhancement of the Financial Management System in Municipalities”, Proceedings of the 1st International Conference on Operational Budgeting, Tehran, June, 21 and 22th, pp. 136-140. [In Persian]
7        Maltritz, D. and S. Wüste (2015). “Determinants of Budget Deficits in Europe: The Role and Relations of Fiscal Rules, Fiscal Councils, Creative Accounting and the Euro”, Economic Modelling, Vol. 48, pp. 222-236.
8        Becker Sebastian, D. (2014). “When Organizations Deinstitutionalize Control Practices: A Multiple-Case Study of Budget Abandonment”, European Accounting Review Forthcoming, HEC Paris Research Paper No. ACC-2014-1035, Available at: www.ssrn.com. [Online] [25 March 2014]
9        Özer, G. and E. Yılmaz (2011). “Effects of Procedural Justice Perception, Budgetary Control Effectiveness and Ethical Work Climate on Propensity to Create Budgetary Slack”, Business and Economics Research Journal, Vol. 4, pp. 1-18.
10    Sameti, M. and E. Bakhshayesh (2012). “An Analysis of the Formation of Economic Rent in the Combination of Revenues of Isfahan Municipality Budget with an Emphasis on Floor Area Ratio Sales”, Iranian Journal of Economic Research, Vol. 12, No. 3, pp. 66-47. [In Persian]
11    Daneshfard, K. and M. Naseri (2011). “The Causes of Budgeting Deviation of Total Government Budget from the Aims of the Economic, Social, and Cultural Development Plans in Iran”, Journal of Public Administration, Vol. 2, No. 2, pp. 35-52. [In Persian]
12    Allama Haeri, F. and B. Mirzaee Boroujeni (2009). “Financial Controller Supervisory Role in the Preparation and Implementation of the Budget of Government Agencies”, M. A. Thesisin Governmental Management, University of Dehaghan. [In Persian]
13    Mahdavi, Gh. and M. Gol Mohammadi (2012). “An Investigation into the Level of Familiarity of Chief Financial Officers with New Methods of Budgeting in Fars Province Authorities”, Journalof Health Accounting, Vol. 1, No. 1, pp. 85-110. [In Persian]
14    Moradi, J.; Valipour, H.; Mansourabadi, A.; and R. Zare (2012). “The Feasibility of Implementing Performance-Based Budgeting: The Case Study of Shiraz Municipality”, Journalof Health Accounting, Vol. 1, Nos. 1 and 2, pp. 85-109. [In Persian]
15    Hajiha, Z. and A. Salarvand (2013). “Identifying and Ranking the Environmental Factors Affecting the Settlement of Operational Budgeting in Iran”, Journalof Health Accounting, Vol. 2, No. 2, pp. 33-50. [In Persian]
16    Rezaie, N. and J. Rostami (2014). “The Necessities of Implementing Performance-Based Budgeting in Urmia University of Medical Sciences (A Case Study: Mahabad Imam Khomeini Hospital)”, Journalof Health Accounting, Vol. 3, No. 3, pp. 40-58. [In Persian]

فایل ها

هم رسانی

ارجاع به این مقاله

آمار