An Explanatory model for Intellectual Perception of Budgeter at Iranian Universities and Research Institutes

Subject Areas : Management Accounting

Farzaneh Jalali Aliabadi ¹ , Bita Mashyekhi ² , Ali Asghar Pourezzat ³ , Ezzatollah Abbasian ⁴

1 - PhD of Accounting, faculty of Management, Tehran University, Tehran, Iran.
2 - Associate Professor of Accounting, faculty of Management, Tehran University, Tehran, Iran.
3 - Professor of Islamic Management, faculty of Management, Tehran University, Tehran, Iran.
4 - Associate Professor of Bu, Ali Sina University

Received: 2017-01-09 Accepted : 2017-04-04 Published : 2017-12-22

Keywords: University budgeting, intellectual perception, Grounded Theory, Negotiation,

Abstract :

Due to the importance of public budget in Iran, the aim of this research is to develop a model for intellectual perception of those who are involved in budget preparation at Iranian universities. For this purpose, using Grounded Theory Method and deep and unstructured interviews with the people who are directly involved in the budget preparation process at the sample Iranian universities, we established a paradigm model containing causal conditions, axial phenomenon, context, intervening conditions, action/interaction strategies, and the consequences. The research is done using MAXQDA software version 10 for open coding and Excel 2013 for axial and selective coding.After open, axial, and selective coding, it is extracted that the axial phenomenon in this research is "budgeting as a negotiation process". This axial phenomenon along with context and intervening conditions lead to some action or interaction strategies. Finally, the phenomenon of "slack in budget preparation" is appeared as the main consequence of this paradigm model.

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