Investigating the Readiness of Implementing Operational Budgeting (Case study: I.R. of Iran Army)

Establishing an operational budgeting system as an effective and efficient management system for the optimal allocation of organizational resources has been considered by governments over the past two decades; and its successful implementation is an inevitable necessity. This study aims to investigate the factors affecting the readiness of the Army for the successful implementation of operational budgeting. Therefore, the effect of three factors: attitude to change, work knowledge and availability of resources on two aspects of organizational readiness for change, including commitment to change and the ability to implement change are tested. This study also examines the adequacy of each of the mentioned aspects and factors at the military level. Data collected via a questionnaire through the statistical population of the study consisting of financial officers of the army. Ordinary least squares regression was used to test the research hypotheses and the research questions were analyzed using one-sample t-test and one-sample symbol test. Findings show that the factors of attitude to change and the availability of resources have a positive and significant effect on two aspects of organizational readiness for change, including commitment to change and the ability to implement change; but the work knowledge factor affects positively and meaningfully on the ability to implement change and it has no significant relationship with the commitment to change. Other findings of this study show that there is organizational readiness in the army to change to operational budgeting, as well as appropriate motivation and sufficient resources for these changes; but it is considerable that the implementation of operational budgeting involves various stages and processes, it is necessary to upgrade and improve the knowledge of presenters in this field. Based on the results, adopt appropriate methods and strategies to familiarize commanders and military personnel with the benefits of operational budgeting and motivate them; provide financial, human and technical resources; increase the knowledge of financial personnel about operational budgeting; and roadmap and implementation methods help to improve organizational readiness for successful change and implementation of this budgeting method.