Analyzing of financial policy triggers on howthe state budget is allocated

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Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:

budget of a country reflects the position of the state in the economy, in other words, it is the extent and limits of government`s interference in society, and the proper administration of government finances plays a significant role in improving the economic system and the administrative and management system of the public sector. Purpose of this study was to analyze the triggers of financial policy on allocation of state budget. The research is applied one in terms of the goal, and it is descriptive survey in terms of collecting data. Statistical universe of this research includes the managers and employees of the “plan and budget” organization. They were 100, which are obtained using Cochran's formula of 80 people. Data collection tool was a questionnaire (a total of 47 questions). Its validity obtained through content and structure validity, and its reliability through Cronbach's alpha for each of the triggers of the financial policy including (natural disasters, 0.868; economic crises, 0.915; social evolution, 0.915; environmental changes, 0/922; technological advances, 0/818) and the way of state budget allocation 844/0 has been approved. Data analysis has been done using structural equation modeling and Smart PlS software. Results of the study showed that the analysis of the triggers of financial policy (natural disasters, economic crises, social evolution, environmental changes, and technological advancements) are influential on the way of allocation of public funds.

Language:
Persian
Published:
Management accounting, Volume:13 Issue: 45, 2020
Pages:
1 to 19
magiran.com/p2131721  
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