INVESTIGATE THE RELATIONSHIP BETWEEN PERFORMANCE-BASED BUDGETING AND IMPROVEMENT OF ACCOUNTABILITY IN THE EXECUTIVE ORGANIZATIONS OF EAST-AZERBAIJAN PROVINCE

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BOHLOOLI NADER; ZEYNALI MEHDI; POURGHOLI ESRAFIEL

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Journal: JOURNAL OF AUDIT SCIENCE Year:2012 | Volume:12 | Issue:49 Page(s): 0-0

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Information Journal Paper

Title

INVESTIGATE THE RELATIONSHIP BETWEEN PERFORMANCE-BASED BUDGETING AND IMPROVEMENT OF ACCOUNTABILITY IN THE EXECUTIVE ORGANIZATIONS OF EAST-AZERBAIJAN PROVINCE

Author(s)

BOHLOOLI NADER | ZEYNALI MEHDI | POURGHOLI ESRAFIEL | Issue Writer Certificate

Keywords

PERFORMANCE-BASED BUDGETING (OPERATIONAL BUDGETING)Q2

ACCOUNTABILITYQ3

PLANNINGQ2

COST ANALYSIS (ABC)Q2

PERFORMANCE MANAGEMENTQ2

Abstract

Performance-based budgeting is kind of PLANNING, budgeting and evaluating system that emphasis on the relationship between budgeting costs and the expected results. Within performance-based budgeting framework different administrative parts are accountable based on certain standards of performance indicators and managers have more authority in determining the best way to achieve the goals. Purpose of this study is to investigate the relationship between performance-based budgeting and improvement of ACCOUNTABILITY in the executive organizations of East-Azerbaijan province. For this purpose, performance-based budgeting is defined based on the Diamond model in three dimensions of PLANNING, cost analysis (ABC) and PERFORMANCE MANAGEMENT and one main hypothesis and three sub-hypotheses are set. Present research is applied and descriptive - survey and in order to test the research hypotheses, data are collected through a questionnaire. Regarding the subject and purposes of research, statistical population includes accountable and financial managers of executive organizations and auditors of East-Azerbaijan Supreme Audit Court who have knowledge on budget. Research data were analyzed using Pearson correlation analysis and regression analysis.Results of research show that there is a significant relationship between the performance-based budgeting and improvement of ACCOUNTABILITY in the executive organizations of East-Azerbaijan. Also the relationship between each elements of the performance-based budgeting and ACCOUNTABILITY improvement was approved.

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APA: Copy

BOHLOOLI, NADER, ZEYNALI, MEHDI, & POURGHOLI, ESRAFIEL. (2012). INVESTIGATE THE RELATIONSHIP BETWEEN PERFORMANCE-BASED BUDGETING AND IMPROVEMENT OF ACCOUNTABILITY IN THE EXECUTIVE ORGANIZATIONS OF EAST-AZERBAIJAN PROVINCE. JOURNAL OF AUDIT SCIENCE, 12(49), 0-0. SID. https://sid.ir/paper/404087/en

Vancouver: Copy

BOHLOOLI NADER, ZEYNALI MEHDI, POURGHOLI ESRAFIEL. INVESTIGATE THE RELATIONSHIP BETWEEN PERFORMANCE-BASED BUDGETING AND IMPROVEMENT OF ACCOUNTABILITY IN THE EXECUTIVE ORGANIZATIONS OF EAST-AZERBAIJAN PROVINCE. JOURNAL OF AUDIT SCIENCE[Internet]. 2012;12(49):0-0. Available from: https://sid.ir/paper/404087/en

IEEE: Copy

NADER BOHLOOLI, MEHDI ZEYNALI, and ESRAFIEL POURGHOLI, “INVESTIGATE THE RELATIONSHIP BETWEEN PERFORMANCE-BASED BUDGETING AND IMPROVEMENT OF ACCOUNTABILITY IN THE EXECUTIVE ORGANIZATIONS OF EAST-AZERBAIJAN PROVINCE,” JOURNAL OF AUDIT SCIENCE, vol. 12, no. 49, pp. 0–0, 2012, [Online]. Available: https://sid.ir/paper/404087/en

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