نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه مدیریت، دانشکده علوم انسانی، دانشگاه نراق، اراک، ایران
2 گروه مدیریت، دانشکده علوم اقتصادی و اداری، دانشگاه قم، قم، ایران
3 گروه مطالعات فرهنگی اجتماعی، پژوهشکده مطالعات تمدنی و اجتماعی، پژوهشگاه علوم و فرهنگ اسلامی
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
As is evident, the traditional budgeting system is established in most of the country's cultural organizations. Since the traditional budgeting system has not been successful in achieving organizational goals, this research seeks to identify and rank the obstacles to the establishment of operational budgeting in order to solve this problem in cultural organizations. The present research is an applied research in terms of purpose and a descriptive survey in terms of implementation. This research aims to identify and rank the obstacles to the establishment of operational budgeting in cultural organizations located in the city of Qom, which is considered as the statistical population. Among these cultural organizations, 105 experts from 8 cultural organizations were selected as a sample. The data collection method in this research is a mixed method (field, library) and a questionnaire was used to collect information to answer the questions. The questionnaire of this research is derived from the components identified by experts in the field of budgeting in each of the perspectives of the balanced scorecard model. The results of the research, based on the single-sample mean test, show that there are obstacles in cultural organizations from all perspectives of the balanced scorecard model to establish an operational budgeting system. In fact, cultural organizations should take steps to eliminate the explained obstacles from all perspectives. The Friedman test was also used to rank the identified obstacles, the results of which show that the employee satisfaction perspective is the first priority and the growth and learning, environment and society, process, finance, and service users perspectives are the next priorities, respectively.
کلیدواژهها [English]
)