Performance-based budgeting Reform in the Public Sector- Assessing factors affecting the psychological readiness of financial staff

Document Type : Research Paper

Authors

1 Associate Professor of Accounting, Faculty of Literature and Humanities, Ilam University, Ilam, Iran.

2 Assistant Professor of Economy, Bakhtar Higher Education Institution, Ilam, Iran.

3 M.Sc. in Accounting, Bakhtar Higher Education Institution, Ilam, Iran.

4 Assistant Professor of Accounting, Pnu University, Tehran, Iran

Abstract

Subject and Purpose of the Article: In recent years, improvements in government management accounting systems have been considered in many developed and developing countries.
Reforms in the accounting and budgeting system is a complex decision-making process in which human resources play a pivotal role. The purpose of this study is to investigating the factors affecting the psychological readiness of financial staff to implement performance-based budgeting in public sector public institutions.
Research Method: Research data were collected using a researcher-made questionnaire in which psychological readiness for change was measured in terms of change commitment and change efficacy. The statistical population of the present study is all staff of the accounting and finance departments of government offices in the two cities of Tehran and Ilam (comparison in two Low and High Income cities). Using Cochran's formula, two samples with a volume of 168 and 384 people were determined and the obtained data were analyzed using AMOS and EVIEWS software
Research Finfings: Findings showed a positive and significant effect of change valance and task availability on psychological readiness for change in both Ilam and Tehran, but in both cities, task knowledge had no significant effect on change efficacy. Comparing the explanatory power of the models in two rich and less rich cities using Amon Kramer showed that there is no significant difference between the two communities at the 5% significance level.

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History

  • Receive Date: 30 May 2023
  • Revise Date: 18 November 2024
  • Accept Date: 12 February 2025

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