An Investigation of Parameters Affecting Operational Budgeting (the Case Iranian Army; Ground Force)

Operational budgeting is among the most challenging issues at government and public levels all over the world, especially in developing countries. Implementation of such budgeting process results in numerous advantages at organizational level. Rationale and purposeful use of resources, better possibility of comparing objectives with the results, offering an appropriate framework for control, measurement and evaluation of staff members’ performance are among the advantages of this type of budgeting. In an attempt to investigate and identify the obstacles looming ahead of an operational budgeting in the Iranian Army (i.e., Ground Force) and its units, and in order to suggest certain approaches accommodating environmental, organizational and humane criteria, this study was conducted through running interview with a number of finance and budgeting experts of the Ground Force. Thereby, certain criteria and then a questionnaire were developed in order to collect required date to test the research hypothesis. Non-parametric statistical approach was used to analyze the data and they were ranked based on Friedman test. The results revealed that the mentioned tripartite criteria affect the process of the operational budgeting, but the humane issues stood at the top of the rank of the factors.