Document Type : Original Article
Authors
1 Associate Professor, Accounting, Department of Accounting, School of Economics and Administrative Sciences, University of Isfahan, Isfahan, Iran
2 MSc Student, Accounting, Department of Accounting, Mobarakeh Branch, Islamic Azad University, Isfahan, Iran
Abstract
Introduction: Governments’ tendency toward operating budget is because this process results in the reformation of budgeting systems, and thus, assists countries’ economy. Iran has also prioritized the changing of traditional budgeting to operating budgeting to increase the efficiency and effectiveness of organizations. The aim of this study was to investigate the possibility of stabilizing operational budgeting in Isfahan University of Medical Sciences, Iran, based on the PESTLE model. Methods: The present research was an empirical, descriptive research. The statistical population consisted of 250 financial managers, accounting experts working in finance departments, and finance expert working in Isfahan University of Medical Sciences in 2015. Data were collected using a researcher-made questionnaire the validity of which was approved by experts through face validity. The reliability of the questionnaire was confirmed using Cronbach’s alpha (α = 81%). The PESTLE model consists of the 6 political, economic, social, technological, legal, and environmental dimensions. Each dimension was evaluated separately. Data were analyzed using descriptive statistics [frequency distribution table (percentage), mean, and standard deviation) and inferential statistics (univariate t-test, bivariate t-test, and ANOVA) in SPSS software. Results: The stabilizing operating budget was possible in Isfahan University of Medical Sciences in the political, economic, social, technological, legal, and environmental dimensions. Mean political, economic, social, technological, legal, and environmental dimensions were 3.8, 3.6, 3.5, 3.8, 3.9, and 3.8, respectively. Conclusion: The results showed that the stabilizing of operation budgeting is possible in the mentioned university. In the environmental dimension, circumstances are desirable for establishing and implementing operation budgeting. However, in the social dimension, more cultural activities are necessary to prepare the minds of experts and other engaged staff to be more cooperative in modification of this approach.
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