Comprehensive Framework for Controlling Budgetary Slack in Governmental Agencies via Strategic Management Accounting
The budgeting control system is one of the most important management control systems. The relation between budget and management control mechanism underlies the concept of budgetary slack, which is expressed as a consequence of strict budgeting or lack of budget monitoring. Since budgetary slack pla...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Institute for Management and Planning Studies
2020-11-01
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| Series: | برنامهریزی و بودجه |
| Subjects: | |
| Online Access: | http://jpbud.ir/article-1-1951-en.html |
| _version_ | 1797937918271029248 |
|---|---|
| author | Mohammad Namazi Gholamreza Rezaei |
| author_facet | Mohammad Namazi Gholamreza Rezaei |
| author_sort | Mohammad Namazi |
| collection | DOAJ |
| description | The budgeting control system is one of the most important management control systems. The relation between budget and management control mechanism underlies the concept of budgetary slack, which is expressed as a consequence of strict budgeting or lack of budget monitoring. Since budgetary slack plays an important role in the organization’s budget performance, the aim of this study is to review the concepts, functions, and definitions of this topic, and to provide a comprehensive framework for controlling budgetary slack in governmental agencies via strategic management accounting. Using library studies, the comprehensive strategic framework presented consists of three main parts: (1): general structures affecting the process of governmental budgetary slack, (2): budgeting process, and (3): budget implementation process. The important components of these parts imply that by creating a strategic management accounting system, a precise management control system can be designed to set a budget goal that help control the behavior of managers participating in strategic budgeting and planning. The importance of this framework is that it demonstrates how government can reduce the negative consequences of the budgetary slack and, consequently, increase its budgeting efficiency by adopting an integrated management accounting system. |
| first_indexed | 2024-04-10T18:52:48Z |
| format | Article |
| id | doaj.art-ac2dd5f108f94a80b4d662b44c181cb2 |
| institution | Directory Open Access Journal |
| issn | 2251-9092 2251-9106 |
| language | fas |
| last_indexed | 2024-04-10T18:52:48Z |
| publishDate | 2020-11-01 |
| publisher | Institute for Management and Planning Studies |
| record_format | Article |
| series | برنامهریزی و بودجه |
| spelling | doaj.art-ac2dd5f108f94a80b4d662b44c181cb22023-02-01T06:29:27ZfasInstitute for Management and Planning Studiesبرنامهریزی و بودجه2251-90922251-91062020-11-01253331Comprehensive Framework for Controlling Budgetary Slack in Governmental Agencies via Strategic Management AccountingMohammad Namazi0Gholamreza Rezaei1 Professor of Accounting, Shiraz University, Shiraz, Iran Assistant Professor of Accounting, University of Sistan and Baluchestan, Zahedan, Iran. The budgeting control system is one of the most important management control systems. The relation between budget and management control mechanism underlies the concept of budgetary slack, which is expressed as a consequence of strict budgeting or lack of budget monitoring. Since budgetary slack plays an important role in the organization’s budget performance, the aim of this study is to review the concepts, functions, and definitions of this topic, and to provide a comprehensive framework for controlling budgetary slack in governmental agencies via strategic management accounting. Using library studies, the comprehensive strategic framework presented consists of three main parts: (1): general structures affecting the process of governmental budgetary slack, (2): budgeting process, and (3): budget implementation process. The important components of these parts imply that by creating a strategic management accounting system, a precise management control system can be designed to set a budget goal that help control the behavior of managers participating in strategic budgeting and planning. The importance of this framework is that it demonstrates how government can reduce the negative consequences of the budgetary slack and, consequently, increase its budgeting efficiency by adopting an integrated management accounting system.http://jpbud.ir/article-1-1951-en.htmlbudgetary slackbudgeting controlintegrated management accounting systemmanagement controlbudgeting. |
| spellingShingle | Mohammad Namazi Gholamreza Rezaei Comprehensive Framework for Controlling Budgetary Slack in Governmental Agencies via Strategic Management Accounting برنامهریزی و بودجه budgetary slack budgeting control integrated management accounting system management control budgeting. |
| title | Comprehensive Framework for Controlling Budgetary Slack in Governmental Agencies via Strategic Management Accounting |
| title_full | Comprehensive Framework for Controlling Budgetary Slack in Governmental Agencies via Strategic Management Accounting |
| title_fullStr | Comprehensive Framework for Controlling Budgetary Slack in Governmental Agencies via Strategic Management Accounting |
| title_full_unstemmed | Comprehensive Framework for Controlling Budgetary Slack in Governmental Agencies via Strategic Management Accounting |
| title_short | Comprehensive Framework for Controlling Budgetary Slack in Governmental Agencies via Strategic Management Accounting |
| title_sort | comprehensive framework for controlling budgetary slack in governmental agencies via strategic management accounting |
| topic | budgetary slack budgeting control integrated management accounting system management control budgeting. |
| url | http://jpbud.ir/article-1-1951-en.html |
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