The Relationship between Performance-based Budgeting Characteristics with the Integrated Reporting Approach in the Public Sector

Iranian Journal of Accounting, Auditing and Finance

مقاله 4، دوره 7، شماره 4 - شماره پیاپی 25، اسفند 2023، صفحه 57-75   

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.2022.42760.1173

نویسندگان

Javad Pourghaffar¹؛ Heydar Mohammadzadeh Salteh^{* 1}؛ Mehdi Zeynali²؛ Sasan Mehrani³

¹Department of Accounting, Marand Branch, Islamic Azad University, Marand, Iran

²Department of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran

³Department of Accounting, Faculty of Management, Tehran University, Tehran, Iran

چکیده

This research explains the relationship between performance-based budgeting characteristics and the integrated reporting approach in Iran's public sector. This research is applied research in terms of its purpose, quantitative research in terms of methodology, and descriptive and survey research in terms of data collection and analysis. The statistical population includes all experts related to planning and budgeting in the public sector and expert university professors. The determination sampling method is that 250 questionnaires were distributed among the community members and 64 questionnaires were analyzed due to the presence of complete information. Therefore, the data collection tool is a researcher-made questionnaire based on the model provided by Pourghaffar et al. (2021 and 2022) with a 5-point Likert scale. The current research includes 6 hypotheses. SPSS and PLS software and structural equation analysis were used to analyze the hypotheses. The results showed 6 indicators in the hypotheses: legal requirements with the approach of government administration in the style of the private sector, strategic planning system, accounting and auditing system of management performance, information technology infrastructure with the perspective of organizational architecture and integrated systems, attention Human capital and incentive policies, the process approach and process management are directly related to the establishment of performance-based budgeting with an integrated reporting approach in the public sector of Iran. In other words, the government can use these indicators to achieve performance-based budgeting goals.

کلیدواژه‌ها

Performance-based Budgeting؛ Integrated Reporting؛ Public Sector