نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار، گروه مدیریت مالی اسلامی، دانشکده مدیریت و اقتصاد، دانشگاه جامع امام حسین (ع)، تهران، ایران
2 گروه مدیریت مالی اسلامی، دانشکده مدیریت، دانشگاه جامع امام حسین علیه السلام، تهران، ایران.
3 دانشکدگان فارابی، دانشگاه تهران، قم، ایران
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Operational budgeting is an effective step in the effectiveness of credits and increasing efficiency, and in the world the tendency of governments to operational budgeting is increasing day by day. Organizational readiness is one of the elements that can be considered in the successful establishment of operational budgeting in any organization. For this reason, the purpose of this research is to investigating the effect of organizational readiness on operational budgeting in public sector. For this purpose, the readiness to establish operational budgeting based on SHAH model has been evaluated in three dimensions: ability, authority and acceptance. The current research is descriptive-survey in terms of method and nature and practical in terms of purpose. The statistical population of the research is all managers, financial managers and responsible officials, program and budget and administrative managers, financial and budget experts. 120 people were selected as a statistical sample by total population and cluster sampling. Information was collected with a questionnaire and analyzed with SPSS25 and Smart-PLS3 software in two sections of descriptive and inferential statistics (Kolmogorov-Smirnov tests, Spearman correlation, one-sample T-test and partial least squares technique). According to the one-sample T-test, there is the ability to evaluate performance, the ability of human resources, technical ability, necessary organizational authority, legal authority, procedural authority, political acceptance, and finally managerial acceptance necessary for the establishment of operational budgeting; but there is no motivational acceptance necessary for the establishment of operational budgeting. The public sector has the necessary ability, authority and acceptance to establish operational budgeting.
کلیدواژه‌ها [English]
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