جستجوی مقالات مرتبط با کلیدواژه « موانع انسانی » در نشریات گروه « حسابداری »

Knowing and realizing different budgeting systems require identifying the developments for which different budgeting systems and platforms have been designed and implemented. The aim of the present research is to investigate theobstacles to the implementation of operational budgeting in a mission-oriented Islamic university. Therefore, the current research is applied in terms of purpose and descriptive in nature. The statistical population of the research is the employees of Imam Reza International University (AS) who have involved in the budgeting process, whose number was estimated as 95 individuals (15 in accounting discipline, 23 in management discipline, and 57 from other fields). Due to the limited statistical population, sampling was not done and the census method was used. The research tool is a standard questionnaire, whose validity was substantiated via face validity approved by the professors of the university, and for reliability, the Cronbach's alpha test method was used, the value of which was estimated as 92%. To analyze the data, SPSS software and one-sample t-tests and Friedman's test were used. The findings showed that environmental, technical, and process and human obstacles play a role in the implementation of operational budgeting. It was also found that the importance of each of the obstacles is different, and human, environmental, technical and process obstacles are important, respectively.

The purpose of this study is to investigate the factors affecting the proper identification of public-sector assets in executive organizations, which has become increasingly apparent to administrators and decision makers of executive agencies, due to the presentation of the "style and timing of initial identification, dismissal and assignment of government assets”. This study was a applied and survey study. First, by investigating the research literature, related laws and interviewing experts, 13 barriers were identified and classified into three groups of human, organizational and legal barriers. The data gathering method is a researcher made questionnaire and statistical population consists of the financial controller and the property experts of the government organizations of Yazd province. To ranking alternatives (barriers to proper identification of property) has been used fuzzy concepts and numbers rather than verbal variables and TOPSIS due to its simplicity and efficiency. The results of the study showed that two legal barriers were identified as most important that are “barriers to legal registration of property (such as seizure, transfer, ownership without legal documentation, etc)” and “weakness of laws and regulations in asset valuation”.