The Effect of Authority, Acceptance and Ability Measures on Establishing Performance Budgeting (Case of Iran Free Trade-Industrial Zones)
Subject Areas :Zahra Pourzamani 1 , Babak Naderi 2
1 - استادیار دانشگاه ازاد اسلامی واحد تهران مرکزی
2 - کارشناس ارشد مدیریت دولتی
Keywords: Budgets, Budgetary Control, Performance Monitoring, Free Trade - Industrial Zones,
Abstract :
The free-trade zones should be considered as a bridge between national and international economy which one hand strengthens the base of export expansion by attracting the direct foreign investment; and the other hand, actualizes the relative economical merits in the field of international economy by using potential resources and capacities of the country. Thus evolving the budgeting system toward performance budgeting is an inevitable and necessary issue for the economy of a country. Regarding the importance of performance budgeting and the free-trade zones in each country, this research pointe to appraising the effect of authority, acceptance and ability Measures on establishing performance budgeting in Iran Free Trade-Industrial Zones . The statistical population includes all of financial managers, programming & budgeting managers, budgetary experts, accounting experts (financial affairs) of Free Trade-Industrial Zones Organizations (Aras, Arvand, Anzali, Chahbahar, Qeshm, Kish) and the secretariat of Iran Free Trade-Industrial Zones Organizations. To test the hypotheses, Kolmogorov-Smirnov test and t- test have been used. The findings of this research show that the average of assessment ranks of women and men's do not have significant difference. Also the results indicate that there are not any significant differences among the average of assessment ranks of the age groups and the carrier positions and the educational levels among the variables which were studied. Considering the test of the main hypotheses of this research; at this present time, Iran Free Trade-Industrial Zones Organizations does not have the capacity, authority and acceptability to executing operational budgeting.