A Survey of the Role of Financial Information in the Budget and Budgeting

Authors

1 Associate Professor, Department of Management, Islamic Azad University, Khorasgan Branch

2 Professor of Economics at Isfahan University

3 Graduate student of Islamic Azad University Public Administration

Abstract

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.

Files

History

  • Receive Date: 28 December 2013
  • Revise Date: 13 June 2018
  • Accept Date: 02 August 2014

Share

How to cite

Statistics