نویسندگان
1 دانشیار گروه مدیریت، دانشگاه آزاد اسلامی واحد خوراسگان
2 استاد گروه اقتصاد دانشگاه اصفهان
3 دانشجوی کارشناسی ارشد مدیریت دولتی دانشگاه آزاد اسلامی
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Abstract: The purpose of this study is investigation of financial information role in budgets and budgeting and reasons. Thus, 150 of experts that have scientific and practical experience in budgeting and accounting are chosen randomly directed. The research method of this paper is descriptive and survey research using questionnaires made by researcher and confirmed content validity through pilot study and reliability with 92 percent Cronbach's alpha coefficient. Responses obtained were analyzed through, binomial nonparametric statistical methods has been used to confirm or reject the research hypotheses and Friedman variance analysis has been used to rank and determine the importance of each reason for non-using financial information in budgeting. Statistical analysis of test data shows that financial data has no role in budget planning and political bargaining and the hidden its role in the budgeting, assignment provisions contained in the documents upstream and incremental budgeting approach in the budget are the causes of financial information in budgeting non-used. The results of the Friedman test showed that political bargaining and its role in the budgeting have highest rank than other reasons for not using financial information in budget plannin.
)