Identifying the drivers of future strategic thinking of managers in the Iranian budgeting system with a futures research approach
The present study uses exploratory-survey research method to look at the factors affecting strategic thinking in Iran's budgeting system with a futures research approach. Futurism is used in strategic thinking to describe the processes that help decision makers guide future plans in organiz...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
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Development and Foresight Research Center
2021-03-01
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| Series: | پژوهشهای برنامه و توسعه |
| Subjects: | |
| Online Access: | https://www.journaldfrc.ir/article_129155_8b81a14771d59e8f3890848835773040.pdf |
| Summary: | The present study uses exploratory-survey research method to look at the factors affecting strategic thinking in Iran's budgeting system with a futures research approach. Futurism is used in strategic thinking to describe the processes that help decision makers guide future plans in organizations. Therefore, recognizing and designing a budgeting system based on futures studies and using strategic management skills can contribute to the success of the establishment of the country's budgeting system. Semi-structured study technique and snowball sampling method have been used to collect the required data. The interviewees of this research are experts and professors of accounting, management and economics with expertise in budgeting. To identify driving forces in the next 20 years, first think of experts, open questionnaires and interviews Experts and then a fuzzy Delphi was executed to create a final consensus. The selection of experts was based on the method of theoretical sampling of snowballs and theoretical saturation Delphi results Two-sentence test and fuzzy Delphi were used. After preparing the list of initial proponents, with the opinions of professors specializing in this field as well as experts in the interview stage, the initial propulsion is aggregated and It was modified and finally 22 drivers were selected and sent to Delphi stage experts. The results showed that 22 drivers are among the most important drivers in the future of strategic thinking in the country's budgeting system. In this study, 22 propulsions were identified, which were approved by experts. |
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| ISSN: | 2645-7466 2717-0365 |