Presenting a paradigmatic model of beyond budgeting for companies that are members of the Tehran Stock Exchange

Document Type : Original Article

Authors
alireza Abdi Houjaghan 1
mohammadreza ghorbanian 2
Yaghoub Pourkarim 3
Rasoul Baradaran Hassan zadeh 1
Yones Badavar Nahandi 1
1 Department of Accounting,Tab.C., Islamic Azad University, Tabriz, Iran.
2 Department of Accounting, ShQ.C., Islamic Azad University, Tehran, Iran.
3 Department of Accounting,Tab.C., Islamic Azad University, Tabriz, Iran
10.22034/jmaak.2025.24208
Abstract
Abstract
The beyond budgeting model introduces the best experiences of the information age, from organizational design and delegation to planning and performance management, which are currently being adopted by leading companies to respond to customer demands. This study aimed to present an analysis of the beyond budget model based on the factors affecting it. The method of the present study was qualitative analysis. The statistical population included 12 experts in this field. Qualitative findings were presented in the form of a paradigmatic model focusing on the effectiveness of 5 main components (controllability, flexibility, comprehensive and accurate analysis of financial reports, budget management, and dynamic beyond budget conclusions) on beyond budgeting in companies. It was also found that; According to the paradigm model, it was determined that the main indicators of the stabilizing dimensions and the need for information assessment beyond budgeting in business units in Iran include the realization of revenues and expenses, forecasting the budget of the units, the framework of self-management, awareness of market conditions, and the need for new resources in the budget.
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