AN EXPLANATORY MODEL FOR INTELLECTUAL PERCEPTION OF BUDGETER AT IRANIAN UNIVERSITIES AND RESEARCH INSTITUTES

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

JALALI ALIABADI F.; MASHAYEKHI BITA; POUREZZAT ALI ASGHAR; ABBASIAN EZZATOLLAH

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: MANAGEMENT ACCOUNTING Year:2018 | Volume:6 | Issue:35 Page(s): 15-29

Download Full-Text

Persian Verion

View:

864

Download:

Cites:

Information Journal Paper

Title

AN EXPLANATORY MODEL FOR INTELLECTUAL PERCEPTION OF BUDGETER AT IRANIAN UNIVERSITIES AND RESEARCH INSTITUTES

Author(s)

JALALI ALIABADI F. | MASHAYEKHI BITA | POUREZZAT ALI ASGHAR | ABBASIAN EZZATOLLAH | Issue Writer Certificate

Keywords

UNIVERSITY BUDGETINGQ1

INTELLECTUAL PERCEPTIONQ1

GROUNDED THEORYQ1

NEGOTIATIONQ1

Abstract

Due to the importance of public budget in Iran, the aim of this research is to develop a model for INTELLECTUAL PERCEPTION of those who are involved in budget preparation at Iranian universities. For this purpose, using GROUNDED THEORY Method and deep and unstructured interviews with the people who are directly involved in the budget preparation process at the sample Iranian universities, we established a paradigm model containing causal conditions, axial phenomenon, context, intervening conditions, action/interaction strategies, and the consequences. The research is done using MAXQDA software version 10 for open coding and Excel 2013 for axial and selective coding.After open, axial, and selective coding, it is extracted that the axial phenomenon in this research is "budgeting as a NEGOTIATION process". This axial phenomenon along with context and intervening conditions lead to some action or interaction strategies. Finally, the phenomenon of "slack in budget preparation" is appeared as the main consequence of this paradigm model.

Cites

No record.

References

No record.

Cite

APA: Copy

JALALI ALIABADI, F., MASHAYEKHI, BITA, POUREZZAT, ALI ASGHAR, & ABBASIAN, EZZATOLLAH. (2018). AN EXPLANATORY MODEL FOR INTELLECTUAL PERCEPTION OF BUDGETER AT IRANIAN UNIVERSITIES AND RESEARCH INSTITUTES. MANAGEMENT ACCOUNTING, 6(35 ), 15-29. SID. https://sid.ir/paper/198734/en

Vancouver: Copy

JALALI ALIABADI F., MASHAYEKHI BITA, POUREZZAT ALI ASGHAR, ABBASIAN EZZATOLLAH. AN EXPLANATORY MODEL FOR INTELLECTUAL PERCEPTION OF BUDGETER AT IRANIAN UNIVERSITIES AND RESEARCH INSTITUTES. MANAGEMENT ACCOUNTING[Internet]. 2018;6(35 ):15-29. Available from: https://sid.ir/paper/198734/en

IEEE: Copy

F. JALALI ALIABADI, BITA MASHAYEKHI, ALI ASGHAR POUREZZAT, and EZZATOLLAH ABBASIAN, “AN EXPLANATORY MODEL FOR INTELLECTUAL PERCEPTION OF BUDGETER AT IRANIAN UNIVERSITIES AND RESEARCH INSTITUTES,” MANAGEMENT ACCOUNTING, vol. 6, no. 35 , pp. 15–29, 2018, [Online]. Available: https://sid.ir/paper/198734/en

Related Journal Papers