Introduction: The current research study aims to examine the effect of human and technical factors on establishment of the operational budgeting at TUMS. To achieve this goal, after studying and reviewing the findings of the previous studies which had been carried out i
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Introduction: The current research study aims to examine the effect of human and technical factors on establishment of the operational budgeting at TUMS. To achieve this goal, after studying and reviewing the findings of the previous studies which had been carried out in theoretical research, the desired framework was proposed. Methods: The research methods, in terms of research objectives and data collection, were practical and descriptive, respectively. In the survey, 92 participants consisting TUMS managers and financial officers were selected as the sample of statistical population. Sampling method was the population census. For data collection, in addition to the library studies, a survey questionnaire, which its validity confirmed by the experts and confirmatory factor analysis and its reliability approved through Cronbach's alpha method at the level of 80 percent, was used. Results: In order to analyze the conceptual framework for hypotheses assessment, one-sample t-Test, and for Prioritization of dimensions, Friedman test were used. Conclusion: The findings indicate that human and technical factors with t=7/56 influences on establishment of the operational budgeting at Tehran University of Medical Sciences.
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