The Effect of Tight Budget Control on Iran's Budget Deviation

Document Type : Research Paper

Authors

1 Lecturer Department of Accounting, Faculty of Humanities, University of Bojnord, Iran.

2 Associate Professor, University of Kerman-Shahid Bahonar, Iran.

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 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.

Keywords

References

  • انواری رستمی، علی اصغر؛ محمدی شاد، زهره؛ معروفی، احمدرضا. (1394). ”بررسی اثر چرخ دنده ای نامتقارن سود بودجه شده در بورس اوراق بهادار تهران“. بررسی های حسابداری و حسابرسی، 22(2)، 160-143.
  • حاجیها، زهره؛ شمسی، علی. (1394). ”اثر کنترل بودجه بر انحرافات و انعطاف پذیری بودجه شهرداری های کشور (در دوران های ثبات و تلاطم بودجه ای)“. فصلنامه حسابداری سلامت، 4(2)، 38-22.
  • رضایی، محمد؛ یاوری، کاظم؛ عزتی، مرتضی؛ اعتصامی، منصور. (1395). ”اثر وفور درآمدهای نفتی بر رشد اقتصادی ایران از کانال اثرگذاری بر عدم تعادل در بودجه و بخش خارجی“. پژوهش های رشد و توسعه اقتصادی، 6(22)، 144-131.
  • صالحی، نوشین. (1395). ” تأثیر کنترل بودجه انقباضی بر انحراف بودجه در شرایط بی ثباتی بودجه ای (مطالعه موردی شهرداری مشهد)“. پایان نامه کارشناسی ارشد حسابداری، دانشکده علوم انسانی، دانشگاه آزاد اسلامی واحد نیشابور.
  • فرج وند، اسفندیار. (1385). فراگرد تنظیم تا کنترل بودجه. تبریز: فروزش.
  • محسنین، ش؛ اسفیدانی، م.ر. (1395). معادلات ساختاری مبتنی بر رویکرد حداقل مربعات جزئی. تهران: انتشارات کتاب مهربان.
  • نمازی، محمد؛ کمالی، کاملیا. (1381). ”بررسی نحوه تخصیص اعتبارات بودجه با استفاده از مدل برنامه ریزی آرمانی، مطالعات موردی: استان فارس“. بررسی های حسابداری و حسابرسی، 9(30)، 57-29.

 

  • Al-Shaibie, M. & Batool, S. (2014). “The Effects of Tight Budgetary Control on Employee Behavior in the Public Sector of Jordan, Pakistan and Sweden”. Master’s Thesis in Accounting, Karlstad University, Sweden.
  • Boyed, B.K., Dess, G.G. & Rasheed, A.M.A. (1993). “Divergence Between Archival and Perceptual Measures of the Environment: Causes and Consequences”. Academy of Management Review, 18 (2), 204-226.
  • Boyne, G. & Meier, K. J. (2009). Environmental Turbulence Organizational Stability and Public Service Performance”. Administration and Society, 40(8), 799-824.
  • Boyne, G., Ashworth, R. & Powell, M. (2000). “Testing the Limits of     Incrementalism: An Empirical Analysis of Expenditure Decisions by English Local Authorities, 1981-1996”. Public Administration, 78(1), 51-73.
  • Chin. W.W., Marcolin, B. & Newsted, P. (1996). “A Partial Least Squares Latent Variable Modeling Approach for Measuring Interaction Effects: Results from a Monte Carlo Simulation Study and Voice Mail Emotion/Adoption Study”. Proceedings of the 17th International Conference on Information Systems, Cleveland, Ohio, 16-18.
  • Dahlan, M., Auzair, S.M. & Ibrahim, W.M.W. (2007). Thight Budgetary Control, Business Strategy, External Environment and Firm Performance”. Malaysian Accounting Review, 6(2), 81-97.
  • Grillos, T. (2017). “Participatory Budgeting and the Poor: Tracing Bias in a Multi-Staged Process in Solo, Indonesia”. World Development, 96, 343-358.
  • Hemsing, M. & Baker, F. (2013). “The Effects of Tight Budgetary Control on Managerial Behavior in the Swedish Public Sector: Emphasizing Motivation, Commitment, Satisfaction and Stress”. Masters Thesis, Karlstand Business School.
  • Hensler, J., Ringle, C.M. & Sinkovics, R.R. (2009). “The Use of Partial Least Squares Path Modeling in International Marketing”. Advances in International Marketing, 20(1), 227-320.
  • Johansson, T. & Siverbo S. (2014). The Appropriateness of Tight Budget Control in Public Sector Organizations Facing Budget Turbulence”. Management Accounting Research, 25(4), 271-283.
  • Macintosh, N. & Quattrone, P. (2010). Management accounting and control systems: an organizational and sociological approach. Hoboken: John Wiley and Sons.
  • Merchant, K.A. (1985). “Organizational Controls and Discretionary Program Decision-Making”. Accounting, Organizations and Society, 10(1), 67-85.
  • Merchant, K.A. (1998). Modern management control systems: Text and cases. Upper Saddle River, N.J: Prentice Hall.
  • Ouchi, W.G. (1979). “A Conceptual Framework for the Design of Organizational Control Mechanisms”. Management science, 25(9), 833-848.
  • Uthes, S. & Matzdorf, B. (2016). “Budgeting for Government Financed PES: Does Ecosystem Service Demand Equal Ecosystem Service Supply?”. Ecosystem Services, 17, 255-264.
  • Van der Stede, W.A. (2001). “Measuring Tight Budget Control”. Management Accounting Research, 12(1), 119-137.

 

Governmental Accounting
Volume 3, Issue 2 - Serial Number 6
September 2017
Pages 19-30

Files

History

  • Receive Date: 12 August 2017
  • Revise Date: 14 October 2017
  • Accept Date: 05 March 2018

Share

How to cite

Statistics