نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشیار گروه حسابداری، دانشکده مدیریت، دانشگاه تهران، تهران، ایران
2 دکتری حسابداری، دانشکده مدیریت، دانشگاه تهران، تهران، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
This paper Presents a model for the effective budgeting in a Holding Company in Iran and answers to this question: “which aspects and proxies can we provide in order to improve the effectiveness of budgeting in that holding?” So, these steps had been followed: first, the current procedures of the budgeting and their effectiveness had been reviewed using documents review and 19 semi-structured interviews with operational managers, board of directors and CEOs of mentioned companies. Second, their expectation about the budgeting system had been analyzed. We used judgement and snowball sampling methods for choosing interviewees and the thematic analysis was used to analyze the data. For achieving the trustworthiness of data and research findings, we emphasized on the members control and experts’ feedback. Also, we tried to provide a full description of the research process. We identified 875 primary codes from the data gathered by interviews, and 219 codes remined after removing duplicates. Followed by this, we identified 50 basic themes and 21 organizer themes, which classified into 5 inclusive themes, as follows: prerequisites and requirements, factors of budgeting effectiveness, factors of budget approval effectiveness, factors of deviation assessment and budget correction effectiveness, and factors of performance evaluation effectiveness.
کلیدواژهها [English]