THE EFFECT OF TIGHT BUDGET CONTROL ON IRAN'S BUDGET DEVIATION

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BAZRAFSHAN S.; KHODAMIPOUR A.

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Journal Paper

Paper Information

Journal: JOURNAL OF GOVERNMENTAL ACCOUNTING Year:2017 | Volume:3 | Issue:2 (6) Page(s): 19-30

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Information Journal Paper

Title

THE EFFECT OF TIGHT BUDGET CONTROL ON IRAN'S BUDGET DEVIATION

Author(s)

BAZRAFSHAN S. | KHODAMIPOUR A. | Issue Writer Certificate

Keywords

BUDGET DEVIATION

BUDGET TURBULENCE

TIGHT BUDGET CONTROL (TBC)

Abstract

The main objective of this study is to investigate the effect of tight budgetary control (TBC) on BUDGET DEVIATION regard to BUDGET TURBULENCE as moderator variable. Tight budgetary control variable related data are extracted by Questionnaire method and BUDGET DEVIATION and BUDGET TURBULENCE related data are extracted from internal reports of Plan and Budget Organization (PBO) since years 2012 to 2015. Population of this study consisted of experts Budget and Planning Organization (BPO) of Iran. The results showed relation between TBC and BUDGET DEVIATION is reversed and significant. However, moderator variable does not have a significant effect on this relation. In addition, the results showed Past BUDGET DEVIATION has a significant effect on BUDGET DEVIATION coming years, but has no significant effect on the use of TBC.

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APA: Copy

BAZRAFSHAN, S., & KHODAMIPOUR, A.. (2017). THE EFFECT OF TIGHT BUDGET CONTROL ON IRAN'S BUDGET DEVIATION. JOURNAL OF GOVERNMENTAL ACCOUNTING, 3(2 (6) ), 19-30. SID. https://sid.ir/paper/267325/en

Vancouver: Copy

BAZRAFSHAN S., KHODAMIPOUR A.. THE EFFECT OF TIGHT BUDGET CONTROL ON IRAN'S BUDGET DEVIATION. JOURNAL OF GOVERNMENTAL ACCOUNTING[Internet]. 2017;3(2 (6) ):19-30. Available from: https://sid.ir/paper/267325/en

IEEE: Copy

S. BAZRAFSHAN, and A. KHODAMIPOUR, “THE EFFECT OF TIGHT BUDGET CONTROL ON IRAN'S BUDGET DEVIATION,” JOURNAL OF GOVERNMENTAL ACCOUNTING, vol. 3, no. 2 (6) , pp. 19–30, 2017, [Online]. Available: https://sid.ir/paper/267325/en

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