The Study of Barriers to Deployment of Operational Budgeting in the khatamolanbia University of Behbahan

摘要

The ways of budgeting reforming and its source distribution are considered asone of the essentials to amend the economic structure of universities. One ofthe strategies to reform the budgeting framework is to utilize the way ofoperational budgeting in the industrial university of Behbahan. This budgetinghas been performed in the industrial university of Behbahan, since ........, inthis descriptive study, the desired data were gathered in the form ofquestionnaire to investigate the obstacles in six fields of human forces,financial management system, financial information system, organizationalstructure, performance evaluation system and legal requirements of thecurrent year of ......... Fifteen executive staffs were questioned for operatingthe budgeting plan. The resulted data were analyzed by means of the statisticsoftware of SPSS . .... and the statistical tests of Che,Do Carel Pearson, PearsonCorrelational Coefficient, the T examination, the Variance Analysis and AntropyIndex. This study concluded, by using the CheDo that the variable of financialinformation system, among the six variables, was considered as an obstacle tooperate the budgeting in university. By categorizing the questions of thisvariable, it is shown that the factor for the lack of organized system of financialaccounting to implement the operational budgeting is recognized the maincause of investigating the barriers to the deployment of operational budgeting.The other five factors, irrespective of their lack of meaningful significance,were found to be of negative effect for the correlational coefficient test, sincethey are of the same sample and surveying community. That is to say, all ofthese variables lead to the obstacles of budgeting.