نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری، گروه حسابداری، واحد زاهدان، دانشگاه آزاد اسلامی، زاهدان، ایران.
2 استادیار، گروه مالی و حسابداری، دانشکده علوم انسانی، دانشگاه میبد، میبد، ایران.
3 دانشیار، گروه حسابداری، دانشگاه پیام نور، تهران، ایران.
4 استادیار، گروه حسابداری، واحد زاهدان، دانشگاه آزاد اسلامی، زاهدان، ایران.
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
The purpose of this study is to present a performance-based budgeting model and evaluate its impact on performance accountability. Given that the present study presents a new model, this study is an exploratory research and, considering the use of qualitative and quantitative methods together, it is classified as a mixed research. The statistical population of this study in the qualitative part using the snowball sampling method included 18 senior managers of the city bank, and in the quantitative part, 195 people were selected as a sample from 395 managers of the city bank using the random sampling method and the Cochran formula. In order to collect the information required in the present study, interviews and a standard performance accountability questionnaire with 9 items and performance-based budgeting with 17 items were used, and inferential statistics and structural equation tests were used to examine the research objective. The results of the research showed that the factors affecting performance-based budgeting include employee training, creating a cost center, central bank, formulating long-term strategies, prioritizing the collective interests of the organization, management ability, job stability of managers, correct document recording, government macroeconomic policies, cost accounting system, performance evaluation index, activity classification, human factors, technical and process factors, and environmental factors. The results of the research also showed that performance-based budgeting does not have a significant effect on performance accountability.
کلیدواژه‌ها [English]
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