Alireza Farimani; Omid Pourheidari; Ahmad Khodamipour
Abstract
Subject and purpose of the article: The main purpose of the research is to identify the indicators of interactive and diagnostic approaches in the use of management control systems in order to accept the new management accounting activities using the content analysis approach and provide a favorable ...
Read More
Subject and purpose of the article: The main purpose of the research is to identify the indicators of interactive and diagnostic approaches in the use of management control systems in order to accept the new management accounting activities using the content analysis approach and provide a favorable structural model.Research method: The statistical population is experts and the number of samples is determined through the snowball method. Field method using library studies and interviews is used to collect data in order to identify indicators. Data is analysed through the theme analysis method. MAXQDA software is used for qualitative content analysis.Research findings: Finally, 17 criteria are determined: identifying strategic uncertainty and developing operational plans, face-to-face meetings between senior and operational managers, valuate managers' interactions, producer of information that forms important goals, track progress towards goals and monitor results, planning in line with strategic goals, performance review and consequenses assessment, Management Based Activity (MBA).Conclusion, originality and its contribution to the knowledge: According to the proposed model, the criteria for identifying strategic uncertainty, time and cost management and communication management are the main criteria of the interactive and diagnostic approaches model in using management control systems in order to accept the new management accounting activities. Considering the goal of modern public management in transforming public sector organizations into organizations with more customer focus and more quality focus, this research is done to identify the indicators of interactive and diagnostic approaches in the use of management control systems in order to accept the new management accounting activities.
saeed bazrafshan; Ahmad Khodamipour
Volume 3, Issue 2 , September 2017, , Pages 19-30
Abstract
The main objective of this study is to investigate the effect of tight budgetary control (TBC) on budget deviation regard to budget turbulence as moderator variable. Tight budgetary control variable related data are extracted by Questionnaire method and budget deviation and budget turbulence related ...
Read More
The main objective of this study is to investigate the effect of tight budgetary control (TBC) on budget deviation regard to budget turbulence as moderator variable. Tight budgetary control variable related data are extracted by Questionnaire method and budget deviation and budget turbulence related data are extracted from internal reports of Plan and Budget Organization (PBO) since years 2012 to 2015. Population of this study consisted of experts Budget and Planning Organization (BPO) of Iran. The results showed relation between TBC and budget deviation is reversed and significant. However, moderator variable does not have a significant effect on this relation. In addition, the results showed Past budget deviation has a significant effect on budget deviation coming years, but has no significant effect on the use of TBC.
