Investigating the Factors Affecting Performance-Based Budgeting to Promote Commercial Public Transparency and Accountability

Subject Areas : Agriculture Marketing and Commercialization

Fereshteh Shahmirzalou ¹ , Asadollah Mehrara ^{2 *} , Mehrdad Matani ³ , Yousef Gholipour ⁴

1 - Ph.D Student of Management, Qaemshahr Branch, Islamic Azad University, Qaemshahr, Iran,
2 - Department of Management, Qaemshahr Branch, Islamic Azad University, Qaemshahr, Iran
3 - Assistant professor, Department of Management, Qaemshahr Branch, Islamic Azad University, Qaemshahr, Iran,
4 - Department of Industry Engineering, Qaemshahr Branch, Islamic Azad University, Qaemshahr, Iran

Received: 2020-03-24 Accepted : 2020-10-19 Published : 2020-12-30

Keywords: Intervening Conditions, Budgeting Performance, General Accountability, Underlying Conditions,

Abstract :

Governments' application of a new operational budgeting method requires that they and their subsidiaries be transparent, accountable to, and take responsibility against people. The commercial public concerned with health centers, hospitals, etc., and it is natural that transparency and accountability of medical universities with regard to the costs incurred and revenues earned are seen to be their most basic demands. Therefore, this article aimed to investigate the factors affecting performance-based budgeting to improve public transparency and accountability. The present study was applied in terms of objectives, descriptive in terms of the nature of a survey correlation. The statistical population was comprised of the staff at Mazandaran University of Medical Sciences (1906 people). The sample volume was estimated to be 322 people based on Cochran's formula as they were selected by multi-stage relative stratified sampling method. To collect information, a researcher-made questionnaire was provided based on the literature review and research background, and a survey of subject-related experts was conducted involving 82 items. The face and content validity of the items were confirmed by experts. Cronbach's alpha was also estimated to be greater than 0.7, which indicated the internal consistency of the items and confirmed the reliability. To analyze the data, structural equation modeling (SEM) was used via Emus software. The findings illustrated that considering the value of t above 1.96, the standard path coefficients were as follows: causal condition variable on the main category was 0.40, main category variable on strategies (guidelines) 0.50, underlying condition variable on strategies (guidelines) 0.51, intervening variable conditions on strategies (guidelines) 0.32, and strategies variable (guidelines) on the results (outcomes) 0.83, indicating the positive and significance of these relationships.

References:

• Rezaei M. (2016), Operational Budgeting Requirements in Iran, Quarterly Journal of Public Law Research, 18(5): 55-80.


• Kurdistani G. & Parsian H. & Jamshidi Kalantari F. (2016), Performance-Based Budgeting and Accountability in the Public Sector, Government Accounting, 3(1): 69-80.


• Elahi Hosseinabad F. (2019), Investigating the Relationship between Budget and Operational Budgeting and Accrual Accounting in Yasuj Municipal Organization, International Conference on New Ideas in Accounting, Economics and Banking Management, Tehran: Conference Center of Industrial Management Organization, Arvin Alborz Conference Company, 9(2): 120-138.


• Jamali G. & Nargesian A. & Pirannejad A. (2017), Evaluating the Transparency of the Government Organizations Portals (Case Study: Iranian Ministries), Government Management, 9(1): 61-84.


• Jamali Ghasem A. & Poorahmadi M. & Sanaei M. & Merati N. (2016), Role of Transparency in Preventing Corruption in Human Resource Management, International Conference on Management and Economics in the 21st Century, Faculty of Management, University of Tehran, 2(6): 1-14.


• Sharifzadeh M. & Taheri A. (2019), Barriers to Operational Budgeting in Universities and Higher Education Institutions and Effective Guidelines to Reduce It, Fourth National Conference on Management, Accounting and Economics with Emphasis On Regional and Global Marketing, Tehran: Shahid Beheshti University, Permanent Secretariat of the Conference, 11(4): 127-139.


• Kosack S. & Fung A. (2014), Does transparency improve governance? Annual Review of Political Science, 17(1): 65-87.


• Lu J. & Xie X. (2013), Research on Employee Silence Behavior: A Review Based on Chinese Family Enterprise", Asian Social Science, 9(7): 47-52.


• Timmons Jeffrey F. & Garfias F. (2015), Revealed Corruption, Taxation, and Fiscal Accountability: Evidence from Brazil. World Development, 7(2): 13-27.


• Craig C.& Ngondo P. & Flynn M. (2016), How firm is your digital handshake? Mission statements and transparency, Public Relations Review, 42(4): 692-694.


• Williams A. (2015), A global index of information transparency and accountability, Journal of Comparative Economics, 43(3): 804-824.


• Holland D. & Krause A. & Provencher J. (2017), Transparency tested: The influence of message features on publicperceptions of organizational transparency. Trent SeltzerTexas Tech University, College of Media & Communication, Lubbock, TX 79409, United States, 12(7): 179-196.


• Lindstedt C. & Naurin D. (2007), "Transparency Against Corruption, A Cross-Country Analysis" manuscript, Goteborg Univers ity, 19(5): 369-378.


• Pirizadeh M. (2018), Evaluation of Tehran's Municipality Operational Budgeting System from the Perspective of Value Engineering Principles, The First Conference on Challenges and Presenting New Urban Management Solutions, Tehran, Tehran Municipality Basij Organization, 13(4): 247-266.


• Asadian S. (2017), The Impact of Acceptance Factors, Ability and Authority on Operational Budgeting in Government Bodies, 7th National Conference on Management, Economics and Accounting, Tabriz: Tabriz Industrial Management Organization, 11(5): 110-127.


• Farahmand Farjadreshti S. & Norouzi S. (2017), An Explanation of Establishing Operational Budgeting of OECD Member Countries and Regulating Them Against Emerging Economies, First National Conference on the Role of Accounting, Economics and Management, Tabriz: Shams Institute of Higher Education, Science and Technology, 32(4): 95-107.


• Mauro S. & Cinquini L. & Pianezzi D. (2019), New Public Management between reality and illusion: Analysing the validity of performance-based budgeting, The British Accounting, 8(5): 107-119.


• Erkutlu Hakan V. & Tanc Sukran G. & Kocygit Seyhan C. (2017), The Factors Used to Create Performance-Based Budgeting: A Research on Turkey. World's largest Science, Technology & Medicine Open Access book publisher, 13(6): 189-205.


• Bolívar M. & Pedro R. & Navarro G. & Alcaide Muñoz L. (2015), Governance, transparency and accountability: An international comparison, Journal of Policy Modeling, 37(1): 136-174.

Bayat A. & Momen Poursiola M. (2015), Approaches to Budgeting Instruments in Iran and the World: Theory of Practice, Second National Conference on Accounting-Economic Management with Sustainable Employment Approach Its Role in Industry Growth, Malayer: Malayer Islamic Azad University, 14(1): 39-48.