Monitoring Performance Budgeting and Its Linking to Organizational Support
Subject Areas : Financial Management
Javid Harbi
1
,
kamran yeganegi
2
,
Behnoush Jovari
3
1 - Master’s Student, Public Administration (Budgeting and Public Finance), Electronic Campus, Islamic Azad University
2 -
3 - Department of Management , Central Tehran Branch , Islamic Azad University , Tehran , Iran
Keywords: Budget Implementation, Organizational Performance, Organizational Support, Ministry Of Economic Affairs And Finance,
Abstract :
The present applied research aimed to investigate the impact of budget execution on organizational performance, focusing on organizational support in the Ministry of Economic Affairs and Finance from 1402-1403, utilizing SPSS and Smart PLS software. The statistical population of the research included the human resources of the Ministry of Economic Affairs and Finance, selected through random-proportional sampling of 331 individuals. A researcher-made questionnaire with a Cronbach's alpha of 0.812, above the threshold of 0.7, was used to measure and collect research data. Due to the non-normal distribution of the samples, the Spearman correlation coefficient significance test was employed to test the research hypotheses. The results indicated a correlation coefficient above 0.5, demonstrating a direct, medium to high, and significant relationship at the 5 percent error level, confirming the research hypotheses.
The findings of this study revealed that the implementation of performance-based budgeting positively influences organizational performance, particularly when supported by organizational support. Essentially, transparent and optimal resource allocation in budgeting enhances employee motivation and commitment, improving organizational performance. The study also highlighted the importance of perceived organizational support in enhancing organizational efficiency and effectiveness. Therefore, in the Ministry of Economic Affairs and Finance, enhancing transparent communication channels and strengthening relationships between employees and managers can boost overall performance by fostering a sense of employee support, alongside promoting transparency and financial discipline. The necessary suggestions are outlined below.
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