A model for financial strategic Capabilities in successful Implementing of Operational Budgeting System in Branches Islamic Azad University

Subject Areas : business management

ebrahim  kheradmand ¹ (Department of management,.North Tehran Branch.Islamic Azad University.Tehran.Iran)
nasser  khani ² (Department of management, Najafabad Branch, Islamic Azad University, Najafabad, Iran)

Received: 2020-10-01 Accepted : 2021-01-28 Published : 2021-06-22

Keywords: Operational Budgeting, Islamic Azad University, strategic financial capability,

Abstract :

Abstract This research tries to providing strategic financial capability components model for successful implementation of operational budgeting at Islamic Azad University departments. Research is developmental in terms of purpose and it was conducted by semi-structured interview methods and reviewing of documents related to the strategic plan of operational budgeting of Islamic Azad University departments in 2016-2019. The sample size was calculated qualitatively based on the seventeen experts of the Islamic Azad University responses. The sample size was 127 individuals selected randomly. The developed model was tested using structural equation modeling and SmartPLS software. Results showed that the Islamic Azad University departments can implement operational budgeting by influence of dimensions and components of strategic financial capability through planning capability, information systems management capability, motivation management capability, change management capability, capability and facilitate applied knowledge and skills management and ability to manage processes. Keywords: operational budgeting, strategic financial capability, Islamic Azad Unive