بررسی اثرات رفتاری محدودیت‌های بودجه‌ای ناشی از بحران‌ها: مطالعه موردی کووید 19

نوع مقاله : مقاله پژوهشی

نویسندگان

1 گروه حسابداری، دانشگاه حضرت معصومه (س)، قم، ایران

2 باشگاه پژوهشگران جوان و نخبگان، واحد آبادان ، دانشگاه آزاد اسلامی، آبادان، ایران

چکیده

بحران‌ها می‌توانند منجر به تغییراتی در رویه‌های کنترل مدیریتی مخصوصاً کنترل‌های بودجه‌ای گردند. ازاین‌رو پژوهش حاضر تلاش دارد اثرات رفتاری محدودیت‌های بودجه‌ای ناشی از بحران‌ها (مطالعه موردی کووید 19) را مورد مطالعه و بررسی قرار دهد. این پژوهش به‌لحاظ هدف کاربردی و به‌لحاظ روش گردآوری داده‎ها توصیفی‌-پیمایشی، از نوع همبستگی است. داده‌های پژوهش حاضر از طریق توزیع پرسش‎نامه بین 97 مدیر مالی و اداری جمع‌آوری شده است. دوره زمانی پژوهش حاضر زمستان سال 1400 است. تحلیل داده‌های پژوهش با استفاده از روش مدل‌یابی معادلات ساختاری انجام شده است. براساس یافته‌های پژوهش حاضر (1) بحران ناشی از کووید 19 باعث تشدید محدودیت‌های بودجه‌ای می‌شود. (2) محدودیت‌های بودجه‌ای از طریق اثرگذاری بر استرس‌های شغلی (تعارض نقش و ابهام نقش) باعث خستگی عاطفی مجریان بودجه می‌گردد. (3) بودجه‌های کارآمد باعث تعدیل رابطه بین محدودیت‌های بودجه‌ای با استرس‌های شغلی می‌گردد. (4) انتظارات مدیران ارشد باعث تشدید رابطه بین محدودیت‌های بودجه‌ای با استرس‌های شغلی می‌گردد. بنابر یافته‌های این پژوهش، مطالعه و بررسی تغییرات در محدودیت‌های بودجه‌ای می‌تواند باعث درک هرچه بهتر نحوه اثرگذاری رویه‌های بودجه‌ریزی بر این تغییرات و همچنین نحوه تأثیرپذیری این رویه‌ها از واکنش‌های سازمانی نسبت به یک بحران شود. درنهایت، پیشنهاد می‌شود سازمان‌ها بر کنترل‌های رفتاری همچون کنترل‌های بودجه‌ای آن‌هم با هدف اطمینان از رعایت مداوم اصول بودجه‌ای در فرایند اجرا تمرکز ویژه‌ای داشته باشند

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

The Behavioural Effects of Budget Tightness Caused by Crises: A Case Study of Covid-19 Pandemic

نویسندگان [English]

  • Mohammad Nazaripour 1
  • babak zakizadeh 2
1 Accounting Department, Hazrat_e Masoumeh University (HMU), Qom, Iran
2 Young Researchers and Elite Club, Abadan Branch, Islamic Azad University, Abadan, Iran.
چکیده [English]

Crises can lead to changes in management control practices, especially budget controls. Therefore, this study attempts to investigate the behavioral effects of budget tightness of the Covid-19 crisis. The present study is practical in nature and is considered as a descriptive-exploratory correlation study. The required data were collected through the distribution of questionnaires among 97 administrative and financial managers. The time period of this study is the first season of year 2022. The research data were analyzed using structural equation modeling method. According to the research findings, (1) the crisis caused by the Covid-19 pandemic causes to tighten budget controls. (2) the crisis-induced budget tightening will be positively associated with emotional exhaustion through role conflict and role ambiguity (job stressors), respectively. (3) Enabling budgets moderate the relationship between budget tightness and job stressors. (4) The expectations of senior managers intensify the relationship between budget tightness and job stressors. Based on the research findings, studying the changes in the tightness of budget control can lead to a better understanding of how budgeting practices affect these changes and also how these practices are affected by organizational responses to a crisis. Finally, it is suggested that firms increase the emphasis they place on behavioral controls such as budgetary controls to ensure ongoing compliance in the implementation process.

کلیدواژه‌ها [English]

  • Crisis
  • Budget Tightness
  • Role Conflict
  • Role Ambiguity
  • Emotional Exhaustion
  • Covid-19 Pandemic

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پژوهش‌های راهبردی بودجه و مالیه
دوره 3، شماره 4 - شماره پیاپی 12
فصلنامه زمستان
دی 1401
صفحه 153-183

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  • تاریخ دریافت: 09 آبان 1401
  • تاریخ بازنگری: 15 آذر 1401
  • تاریخ پذیرش: 03 دی 1401

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