nooshin salehi; alireza mehrazeen
Volume 4, Issue 1 , March 2018, , Pages 37-48
Abstract
The main objective of this study is to investigate the effect of tight budget Control in terms of budget turbulence on reducing budget deviation. The statistical population of this study was financial managers or experts responsible for the municipality of Khorasan Razavi province. In order to achieve ...
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The main objective of this study is to investigate the effect of tight budget Control in terms of budget turbulence on reducing budget deviation. The statistical population of this study was financial managers or experts responsible for the municipality of Khorasan Razavi province. In order to achieve the research goal, 70 questionnaires (70 for each municipality of a questionnaire) were distributed among financial managers of Khorasan Razavi Municipality. To study the research data, structural equations have been used. The data from this study were analyzed using Spss and Smart-PLS software. The results of the analysis of the research data showed that tight budget Control in terms of budget turbulence conditions does not affect the decrease of budget deviation. The budget deviation last year has affected the budget deviation of current year. Budget turbulence effects on budget deviation. The past budget deviation does not affect on tight budget Control. This was the first time that research was conducted with such a budget orientation at the municipal level in Iran.
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 ...
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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.
