Budgeting

Open Access Article

1 - Apply Capital Budgeting Techniques in the Firms Accepted in Exchange Stock of Tehran
Gh. Talebnia H. Valipoor

Favorable implementation of capital assets depends on accurate appraising of them before implementation.This generally happens through capital budgeting techniques. The purpose of the research is to study how toapply capital budgeting techniques, and whether not applied More

Favorable implementation of capital assets depends on accurate appraising of them before implementation.This generally happens through capital budgeting techniques. The purpose of the research is to study how toapply capital budgeting techniques, and whether not applied, study the obstacles of these techniques.The population of the research. Is financial managers of the firms accepted in exchange stock and the samplewas selected through simple random. The information was gathered through questionnaire. Descriptive andanalytic statistics were used for analyzing in formations.The results represent that the firms do not used these techniques. And payback period was the most usedmethod among the firms. Other findings show significant relationship between cost of investment andapplied techniques. But no significant relationship was seen between education and applied techniques.Other findings show that education and technical, structural and environmental obstacles, causes implyingcapital budgeting techniques. Of course educational and technical obstacles have had the most influence. Manuscript profile

Open Access Article

2 - Measuring and Forecasting of Total Factor Productivity in Pharmaceutical Manufacturing Companies in Iran: an Approach Based Production Method
esfandiar Doshmanziari mohammad sadegh ziaee sepideh zamiri

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 More

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.   Manuscript profile

Open Access Article

3 - A comprehensive model of outcome-oriented performance budgeting for the executive organizations of the Kurdistan Region of Iraq
dlshad zanghaneh مهدی زینالی Younes Badavar Nahandi mehdi alinajad

Aim: The present study provides a comprehensive budgeting model based on outcome-oriented performance for the public sector of the Kurdistan Region of Iraq. Methods: The study method was of a mixed type. It was conducted using a sequential exploratory design. It was fi More

Aim: The present study provides a comprehensive budgeting model based on outcome-oriented performance for the public sector of the Kurdistan Region of Iraq. Methods: The study method was of a mixed type. It was conducted using a sequential exploratory design. It was first conducted in the qualitative phase and then in the quantitative phase. The statistical population of the study in the qualitative section included experts in the field of public finance and expert professors of public administration in the Kurdistan region of Iraq by using purposeful mixed sampling. Using interviews, 16 semi-structured interviews were conducted in this section until theoretical saturation. Also, 232 researcher-made questionnaires were developed and distributed to measure the impact of each emerging component in the quantitative section. In this regard, to validate the final model of the study, a structural equation approach was used in PLS software to fit the model. Results: The results revealed that cultural, environmental, and social factors (0.396), structural and technical factors (0.435), financial and economic factors (0.331), management and knowledge factors (0.493), and political and supervisory factors (0.559) are interfering factors in the budgeting based on outcome-oriented performance in the Kurdistan region of Iraq. Also, providing the cultural and social conditions (0.490), structural and technical reforms (0.493), economic improvement and political communication (0.530), strengthening the knowledge and skills of human resources (0.421), and legal and supervisory conditions (0.397) were effective budgeting strategies based on outcome-oriented performance. Manuscript profile

Open Access Article

4 - Management accounting practices in the firms listed on the Tehran stock exchanged: An empirical examination
یحیی حساس یگانه زهرا دیانتی دیلمی ابراهیم نوروزبگی

One of the most important aspects of accounting research in different countries isacquiring knowledge about situation of accounting systems and finding theweaknesses and gaps, and providing solutions to resolve existing deficiencies andupgrading to higher levels. Despit More

One of the most important aspects of accounting research in different countries isacquiring knowledge about situation of accounting systems and finding theweaknesses and gaps, and providing solutions to resolve existing deficiencies andupgrading to higher levels. Despite many studies about financial topics in Iranianfirms, unfortunately, a comprehensive study for determining managementaccounting's evolution stage and it's current position is not performed. In this study, asample consisting of 105 firms listed on TSE is selected that only 72 companies'management responses to questionnaire. The results show that %73.6 of companiesare in the first evolution stage, %51.4 are in Second stage, %45.8 are in third stage,and %15.3 are in fourth stage.The result of this study is similar to results of studies in other developing countries.In addition, providing information for annual financial reports, cost allocation andcontrol are more used in our sample companies and tools such as risk management,strategic planning and decision making are fewer used. Manuscript profile

Open Access Article

5 - The Role of Mental Accounting in Capital Budgeting Decisions
Mona Parsaei Mahnaz Mollanazari

Current paper examines the effect of retrospective source of finance on the capital budgeting decisions and investigates the possibility of costly decision errors in the case of using mental accounting by managers. This experimental study has utilized a 2*2 between subj More

Current paper examines the effect of retrospective source of finance on the capital budgeting decisions and investigates the possibility of costly decision errors in the case of using mental accounting by managers. This experimental study has utilized a 2*2 between subjects factorial design. Independent variables that are manipulated in this paper are retrospective source of finance and prospective source of finance. The sample consists of 160 participants including executive experts and academic persons assigned to one of the four groups through random assignment. Results show that managers are less likely to part with a debt financed asset in comparison with an identical equity financed asset. The reason behind above reluctance is related to the managers’ perceptions about the asset’s past benefits. This study shows that a psychological factor may cause managers to forego investments that they should invest according to the capital budgeting techniques. In this way, the results can contribute to the accounting literature through providing valuable information for capital budgeting studies. Manuscript profile

Open Access Article

6 - An Explanatory model for Intellectual Perception of Budgeter at Iranian Universities and Research Institutes
Farzaneh Jalali Aliabadi Bita Mashyekhi Ali Asghar Pourezzat Ezzatollah Abbasian

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 i More

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. Manuscript profile

Open Access Article

7 - Pathology achieving construction budget in Tehran during the first four years of the fourth development plan
کرم اله دانش فرد حاجیه رجبی فرجاد

Policies and programs, infrastructure construction and government, through theconstruction budget as an important and comprehensive Sindhi been applied and isimplemented. Civil Affairs in the development of infrastructure funding and economicinfrastructure, social, play More

Policies and programs, infrastructure construction and government, through theconstruction budget as an important and comprehensive Sindhi been applied and isimplemented. Civil Affairs in the development of infrastructure funding and economicinfrastructure, social, plays an important role and its importance is such that in theBudget and Planning Act 1351 specifically Section 5 and 7 of this is expressed. Sostudy the factors affecting the quality and execution of budget construction andimplementation of Pathology, greatly contributed to the realization of programs andgovernment policies will be. In this study, the researcher realized Pathologyconstruction budget in Tehran during the first four years of the fourth developmentplan has paid. The main goal of this study, the lack of recognition of existingproblems in the way of achieving development executive budget development is inTehran province. Research on a four-year period 1384 to 1387 using the Spearmancorrelation coefficient test was performed. Descriptive research methods - Aquestionnaire survey and data collection has used. The study of all staff, financial,housing Vshhrsazy Tehran province, Mines Industries Organization, Tehran Province,Tehran Province Road and Transportation Department is renovating schools in Tehranand sampling all the organizational conditions is considered.Review research findings on the relationship between independent variable (delay incredit allocation, bureaucracy, time prediction programs, structural problems withinthe organization, process cost, estimated improper construction budget) and thedependent variable (civil or non-realization of the budget delay in the implementationconstruction budget) showed, respectively, operating expense and delay in theallocation process credit most effective in achieving non- construction budget anddevelopment budget is the delay in implementation Manuscript profile

Open Access Article

8 - Surveyin Costing Approach & Operating Budgeting Development Trend in Business
Mohammad Jalily

During the last 100 years, we have seen a significant shift in the businessenvironment. before 1950 In the all industries there was no competition. After1950 we have seen an increasing competitive environment due to theintroduction of new manufacturing and information t More

During the last 100 years, we have seen a significant shift in the businessenvironment. before 1950 In the all industries there was no competition. After1950 we have seen an increasing competitive environment due to theintroduction of new manufacturing and information technologies, the focus onthe customer and the growth of worldwide markets. cost accounting andmanagement techniques and approaches were influenced by that shift . manynew techniques and approaches such as Zero-base budgeting, Management byobjectives, Activity Based Management (ABM), Activity Based Budgeting(ABB), Strategic Management Accounting (SMA) were introduced. Fordeveloping a conceptual framework for costing and budgeting in iran we mustget more attention to environmental conditions. Our industries must havecompetitions with global companies so using value based approaches is anessential and important action Manuscript profile

Open Access Article

9 - The feasibility of the establishment of performance budgeting in Babol University of Medical Sciences and Health Services
Mohamadreza Pourali Saeideh Kakavan

Considering the inefficiency of budgeting and programming across the country and hence in medical universities, the need for a change in the performance based budgeting has been noticed by the statesmen and certain measures have taken, in this regard thowever, unfortuna More

Considering the inefficiency of budgeting and programming across the country and hence in medical universities, the need for a change in the performance based budgeting has been noticed by the statesmen and certain measures have taken, in this regard thowever, unfortunately optimum results have not yet been achieved. Perhaps one reason of this failure, is non-observance of the necessities and hence the obstacles which have been operated without preparing infrastructures, and speed in operation, was put in priority. This study aims at identifying the possibilities of the performance based budgeting on «Shah Model»(2004) in Babol university of medical sciences. The present study is an applied and analytical research in which both library and field methods were used to collect data. In the field method a questionnaire was used, the validity aspect of which was approved by financial exertiments managers and for it,s stability, the Alfa co efficiency of cronbach was measured which was totally 70% for each variation. The population of the research includes 30 managers and deputies, financial managers, budget managers, university budget experts, university chancellors and financial deans and hospitals of medical sciences and health services of Babol which were analyzed by opinion poll through spss20. According to the present study results, the ability(performance assessment, human resources, and technology), authority (legal, procedural, organizational) and acceptance(political, managerial, incentive) does not recognize.as barriers to the establishment of the performance based budgeting on the Shah Model. The findings of the research indicate that at present the university of medical sciences and health services of Babol possesses the ability, authority and acceptance needed for the performance based budgeting. Manuscript profile

Open Access Article

10 - Mathematical model for performance based budgeting by productivity approach (Case study: Gas refineries in Iran)
Nouraldin Kalantari Rahmatolah Mohammadipour Masoud Seidi Ardashir Shiri Masoud Azizkhani

The performance-based budgeting (PBB) allocates budget to outcomes. This research, with the introduction of productivity as an alternative to the outcomes, presents a mathematical model for performance-based budgeting in order to allocate budget to productivity criteria More

The performance-based budgeting (PBB) allocates budget to outcomes. This research, with the introduction of productivity as an alternative to the outcomes, presents a mathematical model for performance-based budgeting in order to allocate budget to productivity criteria. New trends in budgeting are process-oriented, so the productivity is suitable for PBB. This research presents a mathematical model for PBB. The model has been designed by Chebyshev's goal programming technique. Data for calculating productivity indicators were collected from gas refineries of Iran in 2011–2015 and analyzed by Excel and GAMS software. Then, the model was tested for determining the 2016 budget of those refineries. The model was solved by LINGO software by linking it to Excel. The solution of the model reduced 1.47% of the total refinery's budget compared with the actual budgets for 2016. The results of this study showed that the presented model provides significant improvement in the level of achievement of goals and the objective function. Saving costs and collecting funds from low-productivity units and directing them to high productivity is a strategic and important policy. Manuscript profile

Open Access Article

11 - Strategy of Small Municipalities' Income Management Promotion by Emphasizing Budgeting Case Study Shahdieh Municipality
میرنجف موسوی رحیم سرور علی باقری کشکولی

Introduction: Municipalities as one of the most active urban institutions are responsible for widespread functions and services, so that all their financial activities, such as income and costs and their multiple programs and tasks is done in budget framework laws. So b More

Introduction: Municipalities as one of the most active urban institutions are responsible for widespread functions and services, so that all their financial activities, such as income and costs and their multiple programs and tasks is done in budget framework laws. So budgeting technique has got a very important and vital role in achieving the goals of municipalities. The main goal of this paper is presenting the operational budget strategies to enhance revenue management of Shahdieh Municipality that this goal, has been done by studying the procedures and methods of budgeting of Shahdieh. Method: our method is "descriptive analysis". For statistical data analysis we have used of t-test, Wilcoxon test and the Friedman statistics. Results: revenues from general tax of the municipality of Shahdieh from 49.7 percent in 1380 have been decreased to 29.4 percent in 1387. The increasing costs during the current municipal revenues over 1381- 87 with year separation respectively equivalents 24.3 percent, 26.2 percent, 29.8 percent, 28.1 percent, 16.9 percent and 29 percent has continued in distance between 1386- 87. Conclusion: The results show that the budgeting of municipality of Shahdieh as an important indicator to the performance planning and evaluation capabilities has not been able to help to the urban management. Indeed, division and classification of costs in the current municipality is not a suitable and reliable basis for decision making, planning and control of function. So one of the main reasons for the weakness in budgeting system of municipality of Shahdieh is lack of specialist staffing and experts in budgeting. Manuscript profile

Open Access Article

12 - The application of interpretive structural modeling in designing a model for operational budgeting: A case of Ghadir Investment Company
Mohsen Vaez-Ghasemi Mohammad Taleghani Mohsen Shafieyan Fatemeh Bozorgi

Operational Budgeting is a type of budgeting in which resources are allocated to accomplish certain, measurable results. The main objective of operational budgeting is to clarify the budget and to help optimal allocation and use of organizational resources. The present More

Operational Budgeting is a type of budgeting in which resources are allocated to accomplish certain, measurable results. The main objective of operational budgeting is to clarify the budget and to help optimal allocation and use of organizational resources. The present study aims to use interpretive structural modeling (ISM) to design a model for operational budgeting in Ghadir Investment Company. First, the literature review and expertise opinions were applied to identify 14 factors underpinning operational budgeting. Then, an ISM-based structured matrix questionnaire was designed to find out the interrelationships of these factors, and the data were plotted at seven levels in an interactive network using ISM. The results revealed that the most influential factor in driving power-dependence matrix is “annual budget and five-year development plan” so that the company’s operational budget heavily depends on this factor.  Manuscript profile

Open Access Article

13 - Implementation of Performance-Based Budgeting Using the Combined Technique of Best-worst Method (BWM) and Robust Optimization
Maryam Bahadori Ghodratallah Taleb nia Mohammad Hossein Ranjbar Mahnaz Barkhordari Ahmadi

10.22034/amfa.2020.1897499.1408

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14 - Evaluation the profitability of dynamic investment projects by using ordered fuzzy numbers
jamil Jalilian Reza Ehtesham Rasi Mirfeiz Fallah Shams

10.22034/amfa.2020.1899950.1425

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Open Access Article

15 - Fuzzy Goal Programming Model to Rolling Performance Based Budgeting by Productivity Approach (Case Study: Gas Refiner-ies in Iran)
Nouraldin Kalantari Rahmatollah Mohammadi Pour Masoud Seidi Ardashir Shiri Masoud Azizkhani

10.22034/amfa.2018.544952

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Open Access Article

16 - The Survey of the Relationship between Budgeting System Performance and Profit Margin in Saderat Bank of Iran
hadi parvizi babak jamshidi navid

Budgeting has various goals and applications in regulating, approving, implementing, and controlling government policies and organizations. Today, the operational budgeting system can remove the weaknesses of traditional budgeting and better controling of the organizati More

Budgeting has various goals and applications in regulating, approving, implementing, and controlling government policies and organizations. Today, the operational budgeting system can remove the weaknesses of traditional budgeting and better controling of the organization. Therefore, the present study seeks to investigate the relationship between the efficiency of the budgeting system and the profit margin in Saderat Bank of Iran. In this study, a questionnaire consisting of eighteen questions including the components of HR expertise, budget inclusiveness, employees' beliefs about the budget objective and profit margin were used. The statistical population of this study is the staff of Saderat Bank of Kermanshah province with 490 employees. The sample size was 216 based on Cochran's limited community formula and the Likert scale questionnaire was distributed among the sample and analyzed. Finally, the results of statistical tests showed that there is a positive and significant relationship between the efficiency of the budgeting system and the profit margin. The results also showed that there is a meaningful relationship between the employees' belief in purpose, budget inclusiveness and human resources expertise and profit margin in Saderat Bank of Iran. Based on the results of the study, comprehensive coverage based on existing scientific and standards can provide continuity and facilitation of the bank's executive affairs and guarantee the profit margin of the bank. Manuscript profile

Open Access Article

17 - Identification and prioritization of integrated management indicators in Iran's sports tourism industry
Taraneh Karimi Ali Mohammad Safania Rahim Sarvar Salaheddin Naghshbandi

10.30495/kmsj.2023.1981827.1090

Sports tourism in Iran is facing many challenges.In spite of the efforts to remove the obstacles and identify the capacities of this field of tourism in the country,there is still a long way to its effectiveness.What is needed is an integrated management approach toward More

Sports tourism in Iran is facing many challenges.In spite of the efforts to remove the obstacles and identify the capacities of this field of tourism in the country,there is still a long way to its effectiveness.What is needed is an integrated management approach towards the development of this industry.The current research is of a mixed type(qualitative-quantitative)with an exploratory approach.In the qualitative section, semi-structured interviews were used to collect data, and20experts in the fields of tourism,sports management,and geography were selected through snowball sampling.Also,data analysis in this section was carried out by borrowing from the foundational data theory and approach.Glazer took place.In the quantitative part,the data collection tool is a researcher-made questionnaire from the first part,the validity of which was determined according to the opinions of the professors and the reliabilitywas determined based on Cronbach's alpha coefficient.Based on the three-stage coding,the findings show24variables in8main factors:political-programmatic,duty,managerial,legal.Institutional, structural,tools and resources were thebeneficiaries.Identification of the effective factors of the research was done through one-sample statistical tests, prioritization of indicators was done with the help of theAHPpaired questionnaire.Statistical analyzes were carried out usingSPSand Expert Choice software.The results of the present study indicated the multiplicityof decision-making centersin sports tourism,by removing legal gaps, analyzing the shortcomings of laws and efforts to create new legislative capacities,as well as the allocation of duties in the field of tourism.Sports,together with Iran's rich culture and specialized budgeting,it is possible to explain and compile comprehensive policies and programs to gain synergy,and finally,the main form of integrated management in this field can be planned. Manuscript profile

Open Access Article

18 - The appropriate pattern of distribution of construction credits in the provinces of Iran With the method of ideal planning and the goal of economic justice
Fateme Sadeghi Pour saeid karim zade daei Hosein Sharifi Ranani

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19 - Investigating the Factors Affecting Performance-Based Budgeting to Promote Commercial Public Transparency and Accountability
Fereshteh Shahmirzalou Asadollah Mehrara Mehrdad Matani Yousef Gholipour

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Open Access Article

20 - Presentation of an Operational Budgeting Model in Crisis Management
Shohrehosadat KarimiJahromi Mohammad Sharif Malekzadeh Abbas Saleh Ardestani

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Open Access Article

21 - Study of Administrative Body of Robe' Rashidi
mahmud ghorbani mohammad mehdi broshki

Robe' Rashidi was an old school in Tabriz established in the first half of the eighth century. It should be mentioned that the applied principles and methods in this school were based on management organization. By a deep glance, it can be found that overall principles More

Robe' Rashidi was an old school in Tabriz established in the first half of the eighth century. It should be mentioned that the applied principles and methods in this school were based on management organization. By a deep glance, it can be found that overall principles of management and education in this complex were in the fields of management and leadership, human resources management, organization and management through compatible modern management and sometimes quite common. In this essay, the researchers applied the granted letter from Robe' Rashidi written by Vaghef which the original version is in Tabriz University.    Manuscript profile

Open Access Article

22 - Review of Operational Budgeting System in Iran and USA
Abbas Emami Asgar Jalalian Sayed Hosain Sadeghi

Abbas Emami [1] Asgar Jalalian [2] Sayed Hosain Sadeghi[3]   Abstract: The study examines the operational budgeting system in Iran and the United States and to investigate the place of budgeting in the Iranian and US legal systems. The method used in the study is d More

Abbas Emami [1] Asgar Jalalian [2] Sayed Hosain Sadeghi[3]   Abstract: The study examines the operational budgeting system in Iran and the United States and to investigate the place of budgeting in the Iranian and US legal systems. The method used in the study is descriptive-analytical and documentary approach. In the Islamic Republic of Iran, the government's budget for each sector is separately assessed on a case-by-case basis in each of the specialized committees, especially the House Economic Commission. In the United States, budget performance is measured on the basis of strategic and operational plans implemented, and congressional federal agencies and Senate oversight bodies monitor the budget's performance, how it is spent, and the type of budget line that is effective for development plans. They prepare the report and evaluate it. [1] - PhD Student, Department of Law, UAE Branch, Islamic Azad University, Dubai, United Arab Emirates [2] - Associate Professor, Department of Law, Payame Noor University, Tehran, Iran [3] - Assistant Professor, Department of Law, Zabol Branch, Zabol National University, Zabol, Iran Manuscript profile

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23 - Investigating the Determination of Strategic Strategies in the Budgeting System of Iran
Mohammad Reza Kordloo Karam Allah Danesh Fard Akbar Alam Tabriz Mahdi Taqavi

  Budgeting and budgeting are important in achieving the goals of governments and if implemented correctly can be the source of the impact. Therefore, the purpose of the present study is to determine the conventional strategy in the country budgeting system. The st More

  Budgeting and budgeting are important in achieving the goals of governments and if implemented correctly can be the source of the impact. Therefore, the purpose of the present study is to determine the conventional strategy in the country budgeting system. The statistical population of the study is budget experts of government agencies and their total is 60 people. According to the prediction of the probability of some experts not willing to participate in the research, the sample size of the quantitative surveys consisting of budget executives' experts was calculated using Cochran formula and 52 persons were selected. This study is applied in terms of purpose, in terms of data collection, descriptive-survey research, and in terms of data type, quantitative and in terms of cross-sectional research. The results show that the component of incremental budgeting in Iran has superiority over programmatic budgeting, cost center budgeting, incentive performance budgeting and zero-based budgeting and budgeting in Iran is incremental and cannot be implemented. In the true sense of the program. Manuscript profile

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24 - A Study on Setting up an Operational Budgeting System in Service Organization
Alireza Irajpoor Alireza Torabinia

Budget is the most important planning tool for managing any organization. Budgeting as prediction of incomes and expenses for a period helps Manager to keep under control the financial health of the organization. The operational budgeting system with result-oriented pur More

Budget is the most important planning tool for managing any organization. Budgeting as prediction of incomes and expenses for a period helps Manager to keep under control the financial health of the organization. The operational budgeting system with result-oriented purpose of this financial document tries to link budget allocations to the results of the organization actions to achieve savings, transparency, efficiency and effectiveness of budget. The aim of this study is explore the effect of diamond model factors on establishment of operational budget system and determine the impact of each of these factors. The diamond Model includes Factors as follows: planning management, cost management, performance management, change management, accountability system and motivation system. The research is a descriptive – survey type, in which questionnaire was used for data gathering and SPSS software was used for data analysis. Research findings suggest that six factors of diamond model have effect on the establishment of the operational budget with performance management, planning Management and cost management have the greatest impact respectively. Manuscript profile

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25 - An Appropriate Budgeting Model for Increasing Iran Budgeting System Productivity based on the International Monitory Fund 2014 Standard
mohammad reza kordloo Karam Allah Danesh Fard Akbar Alem Tabriz Mahdi Taqavi

10.30495/qjopm.2019.665040

By using the latest standards of International Monitory Fund this paper tries to present an appropriate using model of budgeting strategies and allocating resources to increase Iran budgeting systems productivity, this research has been designed and implemented with a q More

By using the latest standards of International Monitory Fund this paper tries to present an appropriate using model of budgeting strategies and allocating resources to increase Iran budgeting systems productivity, this research has been designed and implemented with a quantitative approach. The statistical population of this research is 480 budgeting experts and its statistical sample includes 214 budgeting experts which is identified by stratified sampling method and sized by using the Cochran formula.  This paper is exploratory and inductive research in the aspect of purpose, a developmental research in the aspects of users and a cross-sectional research in the dimension of time. The questionnaire and the descriptive and inferential statistics were used to determine and present the proportional pattern of using different types of budgeting strategies and allocating resources based on the ten affairs and fifty different seasons of the country's budgeting economic principles in accordance to the International Monitory Fund 2014 Standard. Manuscript profile

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26 - Optimal Budget Modeling for Technical and Vocational Training Organization
zarir negintaji akbar zamanzadeh

Abstract Technical and Vocational Training Organization considers the improvement and promotion of financial resource efficiency as one of the main strategies to implement a comprehensive system of skills and technology across the country. Therefore, the identification More

Abstract Technical and Vocational Training Organization considers the improvement and promotion of financial resource efficiency as one of the main strategies to implement a comprehensive system of skills and technology across the country. Therefore, the identification of influential factors in the financial resource allocation is very crucial for policy makers and managers in the organization. This is the main objective of this research. Statistical society includes all provincial departments of vocational training used in this study during 2012-2013. The methodology is based on Panel Data.The results represent allocating financial resource to vocational and technical training centers in provinces should consider five influential variables, namely unemployment, educational commitment, number of instructors and staffs, and finally, number of workshops. This means that the allocation of financial resources in provinces must be done according to the coefficients %15, %26, %30, %28 and %4 respectively, based on unemployment rate, responsible training hours, number of instructors, number of administrative staffs and number of workshops. Manuscript profile

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27 - Solving a bi-objective project capital budgeting problem using a fuzzy multi-dimensional knapsack
A Khalili-Damghani M Taghavifard

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28 - Reviewing the Reasons for not Achieving the Construction Budget within Four Years in Tehran Fourth Development Plan (Case Study: Civil Road Transportation- Office of Reconstruction and Development Schools-
K. Danesh Fard H. Rajabi Farjad

This study examines the reasons for non-realization of developmental budgets of Tehran Province within the first four years of the Fourth Development Plan (87-84) via a case study on: Tehran Province Housing and Urbanizing, Mines Industries Organization, Road and Tra More

This study examines the reasons for non-realization of developmental budgets of Tehran Province within the first four years of the Fourth Development Plan (87-84) via a case study on: Tehran Province Housing and Urbanizing, Mines Industries Organization, Road and Transportation, Renovating Schools Office. The purpose of this research is to identify the problems on the way of non-realization of developmental budgets atTehran Province and identification of obstacles in this regard. Reviewing issues regarding the implementation of the budget funding, identifying the barriers to the realization of developmental budget, identifying obstacles at the operating cost process and attracting the officials' attention to the organizational and administrative capacities to support the implementation of the budget are the other concerns. Research methods used here is the survey method and data collection instrument is a questionnaire that its content validity is confirmed by the experts and its reliability is calculated through Cronbach alpha as 0.9657 in this study. Statistical community includes the Financial Department, Housing and Urbanizing, Mines Industries Organization, Road and Transportation, Renovating Schools Office staff at Tehran Province. The sampling technique is based on the organizational conditions and depends on credit, budget, inventory departments staff and the headquarter managers totals to 53; One-way ANOVA and Spearman Correlation Coefficient Formule were applied. The findings of this research show that there is a significant correlation among the independent variables (delay in budget allocation, bureaucracy, predetermined schedules, inner-organizational structural problems, inappropriate evaluation of developmental budget) and non-realization of developmental budget or the delay in implementation of this budget. This research shows the operating cost process variable is the most influential factor in non-realization of developmental budget and/or delays in implementing this budget in the organizations under the study. Manuscript profile

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29 - Analyzing the Household Mental Budgeting Behavior Based on the Theory of Planned Behavior
Mohammad Nazaripour

10.30495/fed.2023.698849

AbstractMental budgeting is one of the topics in the field of behavioral economics and emphasizes the psychological aspects of financial accounting. Mental budgeting can play an important role in personal financial management. The purpose of this study is to investigate More

AbstractMental budgeting is one of the topics in the field of behavioral economics and emphasizes the psychological aspects of financial accounting. Mental budgeting can play an important role in personal financial management. The purpose of this study is to investigate the household mental budgeting behavior based on the theory of planned behavior. This research is descriptive-survey based on the method of doing and in terms of target, is functional. The population of this study was households of Kurdistan province who were selected by convenience sampling. The research instrument used was a questionnaire. The content validity of the questionnaire was confirmed by a panel of experts. In order to evaluate the construct validity (including convergent and discriminant validity) and the reliability of the research instrument (composite reliability and average variance extracted) and to estimate the research measurement model from exploratory and confirmatory factor analysis through SPSS software version 26 and AMOS version 24 has been used. Structural equation modeling has been used to test the hypotheses. Exploratory factor analysis led to the discovery of five factors (attitude, subjective norms, perceived behavioral control, mental budgeting intention, and mental budgeting behavior) of the 21 components studied. Together, these five factors were able to explain 63% of the total variance. Confirmatory factor analysis confirmed the number of factors and factor loadings of variables. All five research hypotheses were confirmed. The degree to which mental budgeting intention are influenced by other variables in order of importance were: attitude, perceived behavioral control and subjective norms. In addition, demographic variables such as gender, age, education, marriage, employment, income and work experience are also considered as moderating variables in the results analysis. For example, the status of variables such as attitudes, subjective norms, and mental budgeting behavior varied among different ages. The result of this study showed that mental budgeting can lead to the development and strengthening of household financial behavior. Manuscript profile

Open Access Article

30 - A model for financial strategic Capabilities in successful Implementing of Operational Budgeting System in Branches Islamic Azad University
ebrahim kheradmand nasser khani

Abstract This research tries to providing strategic financial capability components model for successful implementation of operational budgeting at Islamic Azad University departments. Research is developmental in terms of purpose and it was conducted by semi-structured More

Abstract This research tries to providing strategic financial capability components model for successful implementation of operational budgeting at Islamic Azad University departments. Research is developmental in terms of purpose and it was conducted by semi-structured interview methods and reviewing of documents related to the strategic plan of operational budgeting of Islamic Azad University departments in 2016-2019. The sample size was calculated qualitatively based on the seventeen experts of the Islamic Azad University responses. The sample size was 127 individuals selected randomly. The developed model was tested using structural equation modeling and SmartPLS software. Results showed that the Islamic Azad University departments can implement operational budgeting by influence of dimensions and components of strategic financial capability through planning capability, information systems management capability, motivation management capability, change management capability, capability and facilitate applied knowledge and skills management and ability to manage processes. Keywords: operational budgeting, strategic financial capability, Islamic Azad Unive Manuscript profile

Open Access Article

31 - Providing an Effective Model for Monitoring and Evaluating Public Sector Financial Performance in Performance-based Budgeting
حافظ امرایی عادل آذر

10.30495/faar.2021.687679

Monitoring the financial performance of the government will enable governments to implement and implement fiscal policies and financial and economic decisions and ultimately economic and social development. Identify key and effective factors to change the financial perf More

Monitoring the financial performance of the government will enable governments to implement and implement fiscal policies and financial and economic decisions and ultimately economic and social development. Identify key and effective factors to change the financial performance system in the public sector from the traditional control method to the concept new control can help improve the well-being and well-being of individuals, groups, organizations and society. Therefore, the present study aims to identify key factors in monitoring and evaluating the financial performance of the public sector and increase accountability and transparency in this sector to provide an effective model for monitoring and evaluating the financial performance of the public sector in performance-based budgeting and among the qualitative research strategies The foundation was used And developed a comprehensive model that includes causal factors, intervention factors, contextual factors, strategies and consequences of providing an effective model for monitoring and evaluating the financial performance of the public sector in performance-based budgeting. The research tool was interview and data saturation was obtained based on 15 interviews using snowball sampling method. A total of 10 categories and 213 concepts were identified and placed in 6 categories of Strauss-Corbin model. In the proposed model, 10 central codes of "legal and regulatory factors", "organizational structure and culture", "financial and budgetary factors", "structural factors of monitoring and evaluation", "content and managerial factors of monitoring", "motivational and psychological factors" "Technology and information factors", "economic factors", "political and international factors" and "cultural, social factors" are considered in the model and causal factors, context conditions, interventionist conditions, consequences and strategies are considered. Certainly other components and indicators can be identified that, despite much effort, remain hidden and can be discovered, which in this respect the present study has been limited. Manuscript profile

Open Access Article

32 - The Relation Between Inflation and Creteria of Capital Budgeting
Mohamed Syrany Hassan Tahershams

Investors & creditors and others needs to relevant and accurate financial information for make decisions.this research intended to study the relevant between inflation & assessment criteria's capital budgeting in listed companies in Tehran Stock Exchange among 1 More

Investors & creditors and others needs to relevant and accurate financial information for make decisions.this research intended to study the relevant between inflation & assessment criteria's capital budgeting in listed companies in Tehran Stock Exchange among 1383 to 1388. Sampling method is simple sample method. In this research ed 30 companies. Results of research show that countries with inflation economic when companies applies cost method accounting for assessment of criteria's capital budgeting is not provides useful and relevant financial information for investment decisions and decision makers has in wrong. Findings shows that for assessment of criteria's capital budgeting we must adjusted the cash in and out flows with included of inflation rate in our calculations. Manuscript profile

Open Access Article

33 - Application of Real Option approach for optimizing Venture Capital
farshid moradi reza tehrani Mansour Momeni Shahabeddin Shams

Application of traditional approaches based on Discounting the cash flow in order to evaluate and comparing investment opportunities including Venture Capital in most industries is a very common issue. Due to the lacking deep certainty in this sort of venture, relying o More

Application of traditional approaches based on Discounting the cash flow in order to evaluate and comparing investment opportunities including Venture Capital in most industries is a very common issue. Due to the lacking deep certainty in this sort of venture, relying on traditional approaches could end up with inappropriate decision making, because of ignoring the managerial flexibility. At this study the real option approach in estimated capital budgeting was compared with traditional approach based on Discounting the income. The research hypothesis was that the real option approach could improve the quality of decision making and optimize the investing portfolio from the high risk projects. Accordingly, a venture capital company in the field of pharmaceutical products and medical and therapeutic equipment was chosen for applying the model considering two indicators of the availability and completeness of the financial information of the plans by using the case study approach. The results indicated that considering the value of flexible deciding, the efficacy of the capital budgeting model based on dynamic planning and real options shows more precision than traditional budgeting approach. Manuscript profile

Open Access Article

34 - Strategic Financial Management Using Identifying Necessary Factors for Implementing Performance Based Budgeting System in Islamic Azad University
maryam takhtaishahi Rahmatollah Mohammadipour mahmoud hematfar

Budget is the most important planning tool for managing each organization, and budgeting as a statement of the situation and forecasting revenues and expenses for a period will help the manager to control the financial health of the area. Accordingly, the purpose of thi More

Budget is the most important planning tool for managing each organization, and budgeting as a statement of the situation and forecasting revenues and expenses for a period will help the manager to control the financial health of the area. Accordingly, the purpose of this research is to investigate the effect of managerial, structural and environmental factors on the establishment of a functional budgeting system in Islamic Azad University in the direction of financial strategic management and to determine the impact of each of these factors. For this purpose, library and field methods have been used to collect information. A field questionnaire was used to assess the validity and reliability of that control, and Cronbach's alpha was 82%. The statistical population consists of 100 staff members and professors in the field of budgeting, officials and administrative, financial and planning deputies of Islamic Azad University. Research hypotheses and data were analyzed using descriptive and inferential statistics, Smirnoff-Kolmogorov, T one sample run test, Chi-square and Friedman tests by SPSS software. The results show that the implementation of the functional budgeting system in Azad University is possible in terms of management, structural and environmental factors, respectively, and in accordance with the conditions of the University as a unique collection of scientific and educational Manuscript profile

Open Access Article

35 - Evaluation of the effective elements on the establishment of operational budgeting system in the education organization using the strategic Swot model
Maryam Talebi Mahmoud Lari Habiballah Nakhaei

The budgeting system as one of the management and economic subsystems has always been considered by governments and organizations. Today, governments, for many reasons, need comprehensiveness and systemic thinking, and as a result, the integration of management and econ More

The budgeting system as one of the management and economic subsystems has always been considered by governments and organizations. Today, governments, for many reasons, need comprehensiveness and systemic thinking, and as a result, the integration of management and economic systems and the transformation of the public sector, and budget systems to increase productivity and link strategic and macro goals with operational plans. They have provided themselves in a process of improvement or change to a performance-oriented system. Implementation of operational budgeting in the executive apparatus improves the performance and increases the effectiveness and efficiency of the organization and ultimately provides easy access to the goals of the organization. Institutions and agencies need structural reforms in terms of operational budgeting. Poor information of managers, experts and accountants of the executive apparatus and lack of knowledge about the process of operational budgeting or relying on traditional methods can cause problems for the organization. Operational budgeting system as a management system to improve the efficiency and effectiveness of organizational resources has been seriously considered by governments at the national and local levels. This study was distributed with the aim of improving the level of management and financial planning in municipalities in the statistical community of municipal financial experts with a sample of 200 with a questionnaire designed using a diamond model and its reliability is equal to 0.78. After collecting the questionnaire information and analyzing it using SPSSWin22 software, the results show that; There was a positive and significant relationship between the elements (planning, cost analysis, performance management, change management, reward and accountability system, statistics and information system) with the establishment of operational budgeting in municipalities. This significance has become significant at the 99% level. Manuscript profile

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