نام کالا :
Administrative barriers of performance-based budgeting in state organizations
دسته بندی :
مقاله
قیمت :
40,000 ریال
نوع:
دیجیتال
سازنده محصول :
Applied mathematics in Engineering, Management and Technology
کلمات کلیدی :
Performance Based Budgeting, Governance,Political Factors, Managerial Factors, Functional Factors, State Organization
توضیحات :
The present study aims at identification and prioritization of administrative barriers
of performance-based budgeting in state organizations of East Azerbaijan Province
(Iran). For this purpose, two Shah and Managerial models were integrated to define
the effective factors, i.e. governance-political, managerial, and functional factors.
Statistical population (n=327) of the present study was consisted of auditors of
supreme audit court, budgeting and planning experts of vice-presidency for
strategic planning and supervision, auditors of audit organization, experts of
general inspection organization, financial managers and comptrollers of department
of finance and economic affairs, budget experts, administrative and financial
deputies of state organizations of East Azerbaijan province. Cochran formula was
used to estimate the sample size as 176 persons. Questionnaire was used to collect
the required data and it was provided to the statistical sample once its validity and
reliability were measured. Following the questionnaires collection, the data was
summarized and classified using descriptive statistical methods. Friedman test and one sample run test were used to test the
research hypothesis. Results of the study indicate to governance-political, managerial, and functional factors as
administrative barriers of performance-based budgeting in state organizations of East Azerbaijan province and their
nonobservance by the organizations will serve as administrative barrier of performance-based budgeting.
