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Effective factors in creating operational budgeting system in campus technology park

Number of pages: 148 File Format: word File Code: 29669
Year: 2012 University Degree: Master's degree Category: Management
Tags/Keywords: Budget - budgeting - Management - Operating budget - Operational budgeting - Public administration - State financial management
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  • Summary of Effective factors in creating operational budgeting system in campus technology park

    Dissertation for receiving the Master of Public Administration degree

    (M.A(

    Treatment of Public Financial Management)

    Abstract:

    Currently, the operational budgeting method is one of the budgeting methods used in developed countries. The history of this method goes back to after World War II and the United States of America. In recent years, the term "movement towards operational budgeting" which emphasizes the measurement of the organization's performance, in developing countries, this movement includes the terms that should be done in the budgeting system of the countries in order to be able to change the budgeting system from the current (traditional) method. This raises many questions about the identification of the "reform space" and how to improve them. With the budget, a poll was conducted at the Campus Technology Park and using the t-test to analyze the results and Friedman's test, the factors were ranked. The result of the research shows that the current state of the factors of ability, acceptance and authority are identified as obstacles in the way of creating an operational budgeting system in the campus technology park, and the park should take action to strengthen these factors in order to establish an operational budgeting system.

    Key words: budget, operational budgeting, ability factor, acceptance and authority, reform space.

    Chapter One

    Generalities

    -1)  Introduction

    The budgeting system is one of the sub-systems in an economic, political and social system as a living organism that is responsible for transferring the life-giving blood of government revenues to various components of society and economy. For this reason, any disorder, blockage and disease in this artery will cause the entire country to face a crisis. Traditional budgeting systems only seek to control "where" and "how" budget amounts are spent, and have not sought the purposes for which these expenses are spent. The traditional budget structure considers "control" to be only "control" of the amount of budget consumption and its cost process. This structure does not provide any clarity about the relationship between the "resources" consumed and the "results" obtained from the programs and organizations, and also obscures the effectiveness of the programs. (Saraf, 2016: 35)

    One of the recent measures in the country's budget system is moving towards an operational budget. Operational budget is one of the common solutions in standardizing government activities, increasing accountability and improving its performance at the level of different governments.

    Operational budgeting refers to the procedures and mechanisms that seek to strengthen the relationship between the budget spent in government institutions and their results or outputs through the use of official performance information in the allocation of resources.

    Operational budgeting in one form or more is an important plan in management. Government payments have been for decades. In the 1990s, a new wave of enthusiasm for operational budgeting emerged in developed nations and then spread to developing and transition countries. During this time, operational budgeting has been part of a broader information that is transforming public sector management and the boundary between the private and public sectors. Their motivation is a global feeling that exists to improve the disappointing performance of the public sector. 1-2) Statement of the problem: According to the definition of the International Monetary Fund, an operating budget is: methods and mechanisms that strengthen the relationship between the credits allocated to executive bodies with its outputs and consequences through the use of performance information in the allocation of resources. (Mahdian Far et al., 1389)

    By emphasizing the importance of identifying measurable results from public expenses, the operational budget gives a certain clarity to the budgeting process in government organizations and increases accountability to the goals of organizational plans. Another use of the operational budget is to create the necessary steps to estimate the unit cost and evaluate the value of money, and it forces the organizational personnel to be under budgetary pressure in obtaining the results of their committed programs.In the operational budget, resources are allocated in profitable and effective sectors and lead to standardization to create competition. Also, due to establishing a relationship between the results and cost resources, an operational budget is the basis for operational evaluation of managers and identification of shortcomings that lead to waste of resources, and it helps managers in responsibility, implementation (connection between data and outputs) and accountability (transparency in the use of government funds). developed is used. (Ardakani et al., 1386:142)

    In Iran, due to the existence of widespread problems in the budgeting system, the establishment of budgeting has been the concern of those involved for years. Regardless of the efforts that were made within the executive branch to formulate such a budget, with the approval of clause "r" of note 1 of the 1382 budget law by the parliament, its follow-up took on a more serious form. In this clause, it was stated that the country's management and planning organization is obliged to reform the system of estimating revenues and expenses for the year 1383 for all executive bodies, companies and organizations that are subject to public laws and regulations It is necessary to mention their names and distribute the credits related to the expenses based on the needs of the devices and the activities that take place. Without providing any kind of report, this clause was repeated in the budget law of 2014. Following these efforts, in articles 138, 141 and 142 of the law of the fourth plan of economic, social and cultural development, statistics of activities and services and executive bodies, determining the cost price, reforming the structure of manpower management and preparing the necessary bills to amend the financial, administrative and employment laws and regulations and budgeting were among the things foreseen in order to operationalize the budget. After that, in the budget circulars of 1385 and 1386 of the country's management and planning organization, the design of forms that contained some indicators and the cost of each unit, tried to implement the policies of the fourth development plan regarding the operationalization of Satavati budgets. In a general assessment, it can be said that despite the above efforts, operationalizing the budget in the financial system of the country has not found an objective manifestation. Such a set of ideas is presented in the public sector institutional model "Sheh [1]". This model emphasizes three factors influencing the adoption of reforms (authority factor, acceptance factor and ability factor). Studies show that the interaction of these three factors determines the reform environment in which an operational budget is implemented (Esadi et al.: 215). Case studies and reports on the adoption of operational budgeting show that three dimensions of organizational ability to fully adopt operational budgeting are key: the ability to evaluate performance, the ability of human resources, and the technical ability. (Esadi et al.: 216)

    The second factor that affects the implementation of operational budgeting is related to the mechanisms of authority in governments. If budgeters do not have the necessary authority in the implementation of operational budgeting or in its stages, the implementation will face problems. There are three important dimensions of authority: legal authority, procedural authority and organizational authority. (Esadi et al.: 217)

    Resistance to reforms by some government officials, heads of departments and employees may be the biggest obstacle to the implementation and use of performance measurement. Three aspects of acceptance are required: political acceptance, motivational acceptance and managerial acceptance. (Esadi et al.: 219)

    In order to examine the factors of the mentioned model in creating an operational budgeting system in a government organization, the campus technology park, which is managed by the presidential institution and a fourteen-member board of trustees from ministries, centers and scientific and academic people headed by the first vice president, has been selected. Check and rate the campus

  • Contents & References of Effective factors in creating operational budgeting system in campus technology park

    List:

    Persian summary:. 1

    The first chapter. 2

    1-1) Introduction. 3

    1-2) Statement of the problem:. 3

    1-3) Necessity of research:. 6

    1-4) research hypotheses:. 7

    1-5) research objectives:. 8

    1-6) operational definition of words:. 8

    1-7) Research model:. 11

    The second chapter. 15

    2-1) Introduction:. 16

    2-2) The theoretical background of the research: 17

    2-3) Research concepts and indicators. 26

    2-5) Background of the research: 63

    The third chapter. 68

    3-1) Introduction. 69

    3-2) Research method. 69

    3-3) Population and statistical sample and sampling method. 70

    3-4) Data collection methods and tools. 70

    3-5) validity and reliability of the questionnaire. 72

    3-6) characteristics of the questionnaire. 74

    3-7) Implementation stages of research. 75

    3-8) Data analysis method. 77

    Chapter Four. 81

    4-1) Introduction:. 82

    4-2) Individual characteristics:. 83

    4-3) checking the hypotheses using the t test: 87

    4-5) Ranking the degree of connection for the factors raised in the main hypotheses. 102

    4-6) Questionnaire reliability. 103

    4-7) single-sample mean comparison test: 104

    The fifth chapter:. 109

    5-1) Introduction. 110

    5-2) Research results. 110

    5-3) Ranking of factors:. 112

    5-4) Analysis of the results:. 112

    5-5) general conclusion. 127

    5-6) Comparison of research results with previous research: 127

    5-7) research limitations. 128

    5-8) suggestions. 128

    5-9) Suggestions for future research: 129

    Appendixes. 131

    Questionnaire. 132

    Resources and sources. 137

    English abstract:. 143

    .

    Source:

    Azer, Adel, 1383, "Statistics and its application in management (statistical analysis)", second volume, Samt Publications.

    Ayini, Mohammad, Government buildings and operational budgeting, the second international conference on operational budgeting, 1387

    Ebrahiminejad and Farajvand, Mehdi and Esfandiar, budget from regulation to control, 1385, 7th edition, Tehran, Publications of Organization for the study and compilation of humanities books of universities (SAT) Ahmadi, Ali Mohammad, principles and bases of budgeting (with an emphasis on operational budgeting), 1382, first edition, Hamedan, Noor Alam Publishing. 1380, budget from regulation to control, direction.

    Essaadi et al., Mahmoud, identification of obstacles to the establishment of operational budget in the customs of the Islamic Republic of Iran based on the Shah model, the second international conference on operational budgeting, page 207-234

    Ibrahimpour, Shahram, 1387, "Evaluation of the operational budgeting system and investigation of the problems of implementation of operational budgeting in the Red Crescent population of the Islamic Republic of Iran", Master's thesis, Islamic Azad University, Department of Sciences Research.

    Ebrahimi, Saeed and Fardani, Saeed and Mohammadnabi, Zohreh and Valiani, Noushin, strategic review and analysis of operational budgeting system establishment in Isfahan Municipality (using SWOT matrix method), 3rd International Conference on Operational Budgeting, 2018

    Almasi, Hassan, State Budgeting Management in Iran, 1st edition, 2019, Tehran, Sepahan Kalema Publications

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    Irannejad Parisi, Mehdi, research methods in human sciences, 1385, editors publication.

    Panahi-Ali, 1386, operational budgeting (in theory and practice), Islamic Council Research Center.

    Hafeznia, Mohammad Reza, an introduction to research methods in human sciences, 1385, twelfth edition, Tehran, Publications of Organization for the Study and Compilation of Humanities Books of Universities (SAT)

    Hassanabadi et al., Mohammad, 1387, half a century of America's experience in operational budgeting systems, Iran Industrial Research and Education Center.

    Hassanabadi et al., Mohammad, the path of new operational budgeting, program and budget magazine, number 101, page 71-96

    Gholamreza, Roshkhaki Research in Management, 1388, 4th edition, Tehran, Islamic Azad University Press.

    Delavar, Ali, 1385, Theoretical and Practical Foundations of Research in Humanities, Rushd Publications

    Sekaran, Uma, 1386, Research Methods in Management, Saebi and Saebar, Mohammad, Higher Institute of Education and Research in Management and Planning.

    Saeidi and Suzesi, Parviz and Alireza, Operational Budgeting (Fundamentals, Concepts and Legal Requirements), 1385, first edition, Tehran, Negah Danesh.

    Saeeda Ardakani et al., Saeed, operational budgeting and its challenges in Iran, official accountant, 1386, page 141-145

    21.

    Law of the Fourth Plan of Economic, Social and Cultural Development of the Islamic Republic of Iran

    Law of the Fifth Plan of Economic, Social and Cultural Development of the Islamic Republic Iran

    Kordabcheh, Mohammad, budgeting system, 1385, first edition, Tehran, country management and planning organization publications.

    Kivy, Raymond, research method in social sciences, 1386, Tutia publications.

    Mahdian Far et al., Mohammad, operational budgeting system, Saman publication (internal publication of the Deputy Planning and Program), 1389, number 39

    Safari and colleagues, Saeed, the design of operational budgeting of the country's executive bodies, two monthly police human development, 1385, third year, number 8.

    Safarzadeh and Farhani, Ali Akbar and Fereydoun, research methods in humanities, with a thesis writing approach, 1386, first edition, Tehran, Payam Pooya Publications.

    Talib Niya, Qadratullah and Mahmoudi, Fatemeh, examining the problems of implementing operational budgeting in government organizations and Presenting the necessary solutions to reduce the obstacles, Controller magazine, 1385, number 21, page 26 - 46

    Farhamand, Mohammad Ali and Etimadradeh, Amir Hossein, strategies for establishing a performance-based budgeting system, the first international conference on operational budgeting, 1386

    Farzib, Alireza, budgeting in Iran, 1377, fifth edition, Tehran Public Management Education Center Publications.

    Mahmoudi, Hamid Reza, Identifying obstacles to the establishment of the cost accounting system in the executive agencies of Ilam Province, the third international conference on operational budgeting, 2018

    Mosikhani and Manshizadeh Nain, Morteza and Masoud, Principles and foundations of the new budget system in Iran, 2015, 4th edition, Qazvin, Qazvin Islamic Azad University Publications.

    Nadri, Babak, 1389, "Identifying obstacles to establishing budgeting in free industrial zones of the country based on the SHAH model", Master's thesis, Islamic Azad University, Research Sciences Unit.

    Vermaziar, Hassan, operational budgeting in Iran, Economy and Society Quarterly, 1384, second year, number 6, page 150

    Yousfi, Zahra, 1387, "Evaluation of the operational budgeting system in drug manufacturing companies under the cover of Tamin Pharmaceutical Investment Company" TPICO), Master's Thesis, Islamic Azad University, Research Sciences Unit

     

     

     

    List of Latin sources:

     

    Andrew, M, “Authority, Acceptance, Ability And Performance – Based Budgeting Reforms”, The International Journal Of Public Sector Management, 2004, Vol.17, No. 4

    Tugen, K and Akdenz, H and Aksarayli, M and Egeli, H and Ozen, A “Critical Control Points on Performance-Based Budgeting System” Review of Social, Economic & Business Studies, 2010, Vol.9/10, 161-178

    Wescott, Clay G and Jones, L.R “MANAGING FOR RESULTS AND PERFORMANCE IN ASIA: ASSESSING REFROM INITIATIVES IN THE PUBLIC SECTOR", International Public Management Review, 2007, Vol. 8, Issue 1

    Robinson, M And Brumby, J,” Does Performance Budgeting Work? An Analytical Review Of The Empirical Literature", International Monetary Fund (Imf), 2005, 3-62

    Wendy James, W, "A procedural view of institutional change of the budget process within an Australian government-owned electricity corporation", The International Journal Of Public Sector Management, 2006, Vol.19, Issue 1

    Xavier, J, "Budget Reform in Malaysia and Australia Compared", Public Budgeting & Finance, 1998, Vol. 18, pp. 99-118

    Andrew, Matthew and Herb, Hill, The Impact Of Traditional Budgeting Systems On The Effectiveness Of Performance - Based Budgeting : A Different View Point On Recent Findings, International Journal Of Public Administration, 2003. Vol. 26, No. 2

    8. Kline, J. "Local Government Outcome Based Performance Measures And Customer Standards: Has Their Time Come?", The Governments Accountants Journal, 1997. Vol. 45, No. 4, PP: 47

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    10. Harris, J. "Performance Budgeting: In Maine, Paper Presented At The Managing Performance Conference", Baltimore. 2001

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    .

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