The Effect of Budget Control on the Deviations and Flexibility of Budget in the Municipalities of Iran (In the Budget Turbulence and Non-turbulence Periods)
<strong>Introduction:</strong> One of the important instruments for municipalities to take their responsibilities accurately is budget which should be monitored in order to avoid deviations. In this regard, this research has investigated the effect of monitoring and controlling budget on...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Shiraz University of Medical Sciences
2015-06-01
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| Series: | حسابداری سلامت |
| Subjects: | |
| Online Access: | http://jha.sums.ac.ir/article_17111_65899980ecd4ae065b9d6651d1c261e5.pdf |
| Summary: | <strong>Introduction:</strong> One of the important instruments for municipalities to take their responsibilities accurately is budget which should be monitored in order to avoid deviations. In this regard, this research has investigated the effect of monitoring and controlling budget on the budget deviations and forming the budgetary discipline in all the municipalities of Iran. <br /><strong>Method: </strong>The method of this research is a library and field study. This is an applied research in terms of purpose, and it is a descriptive survey type, and Likert Scale questionnaire has been used. The population of the research include financial administrators of the municipalities in Iran. In order to test the hypotheses, the Partial Least Squares regression and SPSS Software Version 18 and Smart-PLS Software Version 3 have been employed. <br /><strong>Results:</strong> The results out of testing the hypotheses of the research show that budget control in the budget turbulence and non-turbulence periods has a significant relationship with the reduction of budget deviations. Hence, budget control leads to decrease the budget deviations. Additionally, the budget in the turbulence and non-turbulence periods has a significant relationship with reducing the budget flexibility. <br /><strong>Conclusion:</strong> According to the attitudes of the financial managers of municipalities in Iran, budget control in the turbulence and non-turbulence periods causes to reduce in budget deviations and budget flexibility; therefore, it leads to more budgetary discipline. In fact, creating budgetary discipline is a result of reducing budget deviations and increasing budget flexibility which both of them developed by increasing monitoring on budget. |
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| ISSN: | 2252-0473 2252-0546 |