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...
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| Format: | Article |
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Shiraz University of Medical Sciences
2015-06-01
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| Series: | حسابداری سلامت |
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| Online Access: | http://jha.sums.ac.ir/article_17111_65899980ecd4ae065b9d6651d1c261e5.pdf |
| _version_ | 1818610234053099520 |
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| author | Z. Hajiha A. Shamsi |
| author_facet | Z. Hajiha A. Shamsi |
| author_sort | Z. Hajiha |
| collection | DOAJ |
| description | <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. |
| first_indexed | 2024-12-16T15:11:11Z |
| format | Article |
| id | doaj.art-fe7b4ef108244f47ab1b9c1c5dee5f87 |
| institution | Directory Open Access Journal |
| issn | 2252-0473 2252-0546 |
| language | fas |
| last_indexed | 2024-12-16T15:11:11Z |
| publishDate | 2015-06-01 |
| publisher | Shiraz University of Medical Sciences |
| record_format | Article |
| series | حسابداری سلامت |
| spelling | doaj.art-fe7b4ef108244f47ab1b9c1c5dee5f872022-12-21T22:26:58ZfasShiraz University of Medical Sciencesحسابداری سلامت2252-04732252-05462015-06-0142223817111The Effect of Budget Control on the Deviations and Flexibility of Budget in the Municipalities of Iran (In the Budget Turbulence and Non-turbulence Periods)Z. Hajiha0A. Shamsi1Associate Professor, Department of Accounting, Islamic Azad University, East Tehran BranchM. A. Student in Accounting, Islamic Azad University, Shahr-e-Qods Branch<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.http://jha.sums.ac.ir/article_17111_65899980ecd4ae065b9d6651d1c261e5.pdfbudget deviationsbudget non-turbulencebudget turbulenceflexibilitymunicipalities |
| spellingShingle | Z. Hajiha A. Shamsi 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) حسابداری سلامت budget deviations budget non-turbulence budget turbulence flexibility municipalities |
| title | 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) |
| title_full | 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) |
| title_fullStr | 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) |
| title_full_unstemmed | 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) |
| title_short | 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) |
| title_sort | effect of budget control on the deviations and flexibility of budget in the municipalities of iran in the budget turbulence and non turbulence periods |
| topic | budget deviations budget non-turbulence budget turbulence flexibility municipalities |
| url | http://jha.sums.ac.ir/article_17111_65899980ecd4ae065b9d6651d1c261e5.pdf |
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