Document Type : Exploratory
Authors
1 PhD in Information Technology Management, Faculty of Management, University of Tehran, Iran
2 Assistant Professor, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran
3 Professor, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran
4 Associate Professor, Faculty of Management and Accounting, Farabi College, University of Tehran, Qom, Iran.
Abstract
Budget is a tool for achieving organizational goals. Operational budgeting, with its emphasis on “efficiency" and "effectiveness," takes precedence over other budgeting methods. Given the failure of traditional budgeting systems in achieving organizational objectives, this study aims to extract and validate the informational, systemic, and communicative requirements of operational budgeting in government organizations to address this issue. This research adopts an inductive approach, employing a mixed-methods(qualitative-quantitative) design with a thematic analysis strategy. It is exploratory and applied in nature. The qualitative population consists of prior studies related to the research topic, while the quantitative population includes all organizations in the country that utilize a budgeting system.
Data collection and requirement identification were conducted through library research. Additionally, interviews with experts were used to determine questionnaire variables. The validation of these requirements was then tested through a questionnaire distributed to specialists and experts. For the quantitative phase, the minimum sample size (with a 95% confidence level and 10% margin of error) was 96 participants; however, to ensure reliability, 101 individuals were selected via simple random sampling and surveyed. The questionnaire’s validity was confirmed by operational budgeting experts, and its reliability was verified using Cronbach’s alpha.
The study's outcome is the identification of 23 informational, communicative, and systemic requirements for operational budgeting. These requirements were validated by experts using a one-sample mean test, and all extracted requirements were confirmed.
Keywords
- Performance-Based Budgeting (PBB)
- Efficiency and Effectiveness
- Informational Requirements
- Communicational Requirements
- Systemic Requirements
Main Subjects
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