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Presenting a Performance-based Budgeting Model and its Evaluation in the Iranian Banking System (Case Study of Bank Shahr)
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Arash Tofangsaz   , Reza Sotudeh * , Aziz Gord , Abasali Haghparast |
| Department of Finance and Accounting, Faculty of Humanities, Meybod University, Meybod, Iran |
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Abstract: (302 Views) |
Performance-based budgeting is a combined performance plan and annual budget, which shows the relationship between the level of program appropriations and expected results. In recent years, there has been a great desire for organizational use of performance-based budgeting. This has caused researchers to pay more attention to the details of this budgeting method. Therefore, this research is devoted to presenting the performance-based budgeting model and its evaluation in the banking system of Iran. This research was implemented in 1403. The statistical population of this research is 195 managers of Shahr Bank of Isfahan province. Interviews and questionnaires were used to collect the required information in this research, and inferential statistics and structural equation tests were used to check the hypotheses. The results of the research showed that the effective factors on performance-based budgeting include employee training, creation of a cost center, central bank, formulation of long-term strategies, preference for the collective interests of the organization, management ability, job stability of managers, correct recording of documents, macro policies government economic, cost accounting system, performance evaluation index, classification of activities, human factors, technical and process factors, environmental factors (economic, political, cultural). Among these factors, employee training, formulation of long-term strategies, organization's collective interest preference, management ability, correct document registration, government macroeconomic policies, technical and process factors, and environmental factors influence performance-based budgeting. In addition, the results showed that performance-based budgeting has a negative effect on the performance of managers in Shahr Bank. Also, the results showed that performance-based budgeting does not have a significant effect on performance accountability in Shahr Bank.
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| Keywords: Performance-based Budgeting, Managers Performance, Performance Accountability |
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Full-Text [PDF 1227 kb]
(124 Downloads)
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Type of Study: Applicable |
Subject:
Accounting
Received: 2024/04/23 | Accepted: 2024/08/27 | Published: 2025/02/28
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