A Model for Budget Reporting in Khuzestan Steel Company
A model for budget reporting in Zobahan Esfahan Company
Subject Areas : Management Accounting
Fatemeh Najafi shiraj Abad 1 , ABAS ASADI 2 , shahram hashemnia 3
1 - Master's student in the field of public administration, budgeting and public finance, Faculty of Management, Tehran West Branch, Islamic Azad University, Tehran, Iran
2 - Assistant Professor, Department of Business-Marketing Management, Faculty of Management, Varamin-Pishva Branch, Islamic Azad University, Varamin, Iran (Corresponding Author)
3 - Assistant professor of Payam Noor Karaj University, teacher of West Tehran branch, Islamic Azad University, Tehran, Iran
Keywords: Zobahan Esfahan Company, Budget, ContentAnalysis, Structural Equations,
Abstract :
The purpose of this research is to provide a model for budget reporting in Khuzestan Steel Company. This research was conducted in a mixed qualitative method using the content analysis method in Khuzestan Steel Company. As a result, it is possible to use the research results while understanding The importance of each component outlined the path to increase the quality of budget reporting in Khuzestan Steel Company. Many of the researches conducted in line with the quality of budget reporting have used quantitative methods and in a few cases, combined methods, but the present research has used qualitative methods to identify the categories that affect the quality of budget reporting. This is a new research. It was conducted quantitatively using the confirmatory factor analysis technique and structural equation modeling among 196 deputy directors and managers, internal auditors and financial experts of Khuzestan Steel Company. The results of these two methods It achieved the identification of 7 main categories (accounting information system; company management system; environmental factors; managerial factors; human factors; audit committee characteristics; company characteristics).
