Barriers on Operational Budgeting and Financial Mechanisms based on Sheh triple model (Case Study: Tehran Regional Electric Power Distribution Co.)

In recent decades, Operational budgeting is a privilege factor for world leader organizations as one of important and outstanding reformative financial mechanisms and successful firms accounting. Though this method in budgeting has proved its own efficiency, especially in public sector, nowadays some questions are still asked in using this "Why do few states use operational budgeting meaningfully and properly?" and "which requirements must be considered to perform proper and suitable operational budgeting by public companies?"To answer the above mentioned questions, this paper first tries to offer a brief literature from budgeting issues-especially operational budgeting- based on "Sheh triple model" and then identify and prioritize factors and criteria as barriers in operational budgeting implementation of Iran public organizations. To measure 3 main hypotheses & 9 second hypotheses, researches have used 2 statistical tests: One Sample T test & Fridman test. Based on first test results, all main hypotheses have been accepted and 2 second hypotheses – performance appraisal ability & legal authority – among 9 second hypotheses have been rejected. Based on secondary test results, ability is identified as a main deterrent factor and acceptance is placed in next rank and criteria of technical ability, organizational authority, procedural authority and political-incentive acceptance (with the same points) in sequence are placed as highest degree of barrier from operational budgeting in studied organization.