文章基本信息

标题：The relationship between budget emphasis,budget planning models and performance
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作者：Mohammad Hadi Maher ; Mohammad Sadegh Fakhar ; Zohreh Karimi 等
期刊名称：Journal of Health Management & Informatics
印刷版ISSN：2322-1097
电子版ISSN：2423-5857
出版年度：2018
卷号：5
期号：1
页码：16-20
语种：English
出版社：Shiraz University of Medical Sciences
摘要：In order to provide a new approach about the budget planning models,this study examined the relationship between budget emphasis,budget planning models and performance of Fars Province University of Medical Sciences.Method: This research is a survey-descriptive study on the purpose and its method.The participants of this research included the financial experts in Shiraz University of Medical Sciences (including the accountants) in 2016.The sample size consisted of 250 individuals and the method of sampling used was available sampling.The questionnaire of Kang et al.(2013),after some modifications,was used to gather the data.To evaluate the reliability of the questionnaire,we used Cronbach’s Alpha and split-half method.The measurement tools used in the study were reliable and none of the questions was removed.Finally,for analysis of the data,correlation coefficient and regression were applied using SPSS Software Version 23.Results: The results of the study indicated there was a significant relationship between budget emphasis and strategy distinct from budget planning models as well as between strategy distinct from budget emphasis,budget planning models,organizational performance,management performance and budgetary satisfaction.A positive and meaningful relationship among budget planning models and organizational performance,management performance and budgetary satisfaction was found.Conclusion: Based on the research findings,it is necessary to consider the budget concepts,the importance of budgeting,and budgetary participation of the employees and financial managers for improving organizational performance.
关键词：Budget planning models;budget emphasis;distinctive strategy;budgetary satisfaction;organizational performance