Analysis the Relationship between Budgetary Planning and Resource Allocation: the Emphasis Moderating Role of Performance Management (Case Study: Municipality of Isfahan)
Subject and Purpose of the Article: the purpose of this study is to investigate the relationship between budgetary planning and resource allocation considering the mediating role of performance management in Isfahan municipality. Research Method: The statistical population of this research includes...
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| Format: | Article |
| Language: | English |
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Payame Noor University
2021-01-01
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| Series: | حسابداری دولتی |
| Subjects: | |
| Online Access: | http://gaa.journals.pnu.ac.ir/article_7376_a01c7d8f49a04dd7f0c1fc74d7b5f405.pdf |
| _version_ | 1830189011089489920 |
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| author | Zohreh Arefmanesh Mehrdad Panahi Iman Bani asadi |
| author_facet | Zohreh Arefmanesh Mehrdad Panahi Iman Bani asadi |
| author_sort | Zohreh Arefmanesh |
| collection | DOAJ |
| description | Subject and Purpose of the Article: the purpose of this study is to investigate the relationship between budgetary planning and resource allocation considering the mediating role of performance management in Isfahan municipality. Research Method: The statistical population of this research includes all managers and experts in the municipality of Isfahan, which is about 110 people. The method used is a descriptive-survey method and applied and correlational type. A questionnaire was used to collect the research data. The hypothesis test was also performed using the Structural Equation Model by Partial Least Squares (PLS) and Smart-Pls2 software Research Findings: there is a positive and significant relationship between budget planning and resource allocation. There is also a positive and significant relationship between budget planning and performance management. On the other hand, there is a positive and significant relationship between performance management and resource allocation. Therefore, performance management has a mediating role in the relationship between budget planning and resource allocation. Conclusion, Originality and its Contribution to the Knowledge: According to the authors' studies, so far no research has been done on budget planning and resource allocation and the mediating role of performance management in Iran. Therefore, this research will help fill the research gap in this field. |
| first_indexed | 2024-12-17T22:55:31Z |
| format | Article |
| id | doaj.art-fdbc2aaa6d58418fa209247b35de210a |
| institution | Directory Open Access Journal |
| issn | 2423-4613 2645-498X |
| language | English |
| last_indexed | 2024-12-17T22:55:31Z |
| publishDate | 2021-01-01 |
| publisher | Payame Noor University |
| record_format | Article |
| series | حسابداری دولتی |
| spelling | doaj.art-fdbc2aaa6d58418fa209247b35de210a2022-12-21T21:29:33ZengPayame Noor Universityحسابداری دولتی2423-46132645-498X2021-01-017117719210.30473/gaa.2021.45338.12537376Analysis the Relationship between Budgetary Planning and Resource Allocation: the Emphasis Moderating Role of Performance Management (Case Study: Municipality of Isfahan)Zohreh Arefmanesh0Mehrdad Panahi1Iman Bani asadi2Assistant Professor, Department of Accounting, Yazd University, Yazd, Iran.PhD. Student of Accounting, University of Urmia, Urmia, Iran.PhD. Student of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran.Subject and Purpose of the Article: the purpose of this study is to investigate the relationship between budgetary planning and resource allocation considering the mediating role of performance management in Isfahan municipality. Research Method: The statistical population of this research includes all managers and experts in the municipality of Isfahan, which is about 110 people. The method used is a descriptive-survey method and applied and correlational type. A questionnaire was used to collect the research data. The hypothesis test was also performed using the Structural Equation Model by Partial Least Squares (PLS) and Smart-Pls2 software Research Findings: there is a positive and significant relationship between budget planning and resource allocation. There is also a positive and significant relationship between budget planning and performance management. On the other hand, there is a positive and significant relationship between performance management and resource allocation. Therefore, performance management has a mediating role in the relationship between budget planning and resource allocation. Conclusion, Originality and its Contribution to the Knowledge: According to the authors' studies, so far no research has been done on budget planning and resource allocation and the mediating role of performance management in Iran. Therefore, this research will help fill the research gap in this field.http://gaa.journals.pnu.ac.ir/article_7376_a01c7d8f49a04dd7f0c1fc74d7b5f405.pdfperformance managementbudgetingresource allocation |
| spellingShingle | Zohreh Arefmanesh Mehrdad Panahi Iman Bani asadi Analysis the Relationship between Budgetary Planning and Resource Allocation: the Emphasis Moderating Role of Performance Management (Case Study: Municipality of Isfahan) حسابداری دولتی performance management budgeting resource allocation |
| title | Analysis the Relationship between Budgetary Planning and Resource Allocation: the Emphasis Moderating Role of Performance Management (Case Study: Municipality of Isfahan) |
| title_full | Analysis the Relationship between Budgetary Planning and Resource Allocation: the Emphasis Moderating Role of Performance Management (Case Study: Municipality of Isfahan) |
| title_fullStr | Analysis the Relationship between Budgetary Planning and Resource Allocation: the Emphasis Moderating Role of Performance Management (Case Study: Municipality of Isfahan) |
| title_full_unstemmed | Analysis the Relationship between Budgetary Planning and Resource Allocation: the Emphasis Moderating Role of Performance Management (Case Study: Municipality of Isfahan) |
| title_short | Analysis the Relationship between Budgetary Planning and Resource Allocation: the Emphasis Moderating Role of Performance Management (Case Study: Municipality of Isfahan) |
| title_sort | analysis the relationship between budgetary planning and resource allocation the emphasis moderating role of performance management case study municipality of isfahan |
| topic | performance management budgeting resource allocation |
| url | http://gaa.journals.pnu.ac.ir/article_7376_a01c7d8f49a04dd7f0c1fc74d7b5f405.pdf |
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