Organizational Culture: An Instrument for Actualizing Operational Budgeting for Municipalities

Organizational culture, as the soul of an organization, refers to a collection ofvalues which can promote or demote the organization. What counts importantis the role and effect organizational culture has on operational budgeting formunicipalities. Budget, as the dynamo of an organization, requires a realisticview and efficient allocation. Operational budgeting is defined as codifyingbudget upon budget function. Clarity, high efficiency, and productivity are themain purposes of operational budgeting. In budgeting process, a collection ofchoices needs to be made and such a choice is not a mere technical measure butpolicy-making is its main axis. Undoubtedly, codifying budget in municipalities,in form of an operational budgeting, aims at one target, i.e. city development andcitizens’ welfare, such an issue is well observed in the features of Jihadi culture.The current article, utilizing analytic-descriptive method, investigates into theeffect of organizational culture as one of the necessities for operationalizing theallocated budget. The required data were collected through library research. Tothis end, firstly, the theoretical principles were probed and then the challenges foroperational budgeting and the effect of culture in their elimination were offered.The results show that the organizational culture is a part of the budgeting cycle ofaccounting and management system in an organization. Organizational culture,in addition to having a direct effect on management and its function, has a mutualrelation with budgeting and accounting system.