Investigating factors affecting employees' resistance in operational budgeting (Case study: Ilam Gas Company

The purpose of this research is to investigate the effective factors on employees' resistance in operational budgeting in Ilam Gas Company. In this research, the statistical population includes 45 senior and experienced financial managers of the gas company of Ilam province. The current research is an applied research in terms of its purpose because it is used to solve a scientific problem and in terms of descriptive-correlation method. A researcher-made questionnaire was used to collect data, which has face validity, and Cronbach's alpha coefficient was used to determine reliability. Cronbach's alpha coefficient was calculated for the questionnaire (0.94), which is statistically acceptable and indicates the reliability of the questionnaire. To analyze the data of this research, the Kolmogorov- Smirnov test was used to measure the normality of the data distribution. For the confirmatory factor analysis of the questions, the structural equation test was used. In this research, KMO statistics and Bartlett's test were also used to determine the suitability of the data for factor analysis. It should be noted that Spss, Lisrel, and Excel software were used for data analysis. The results of the research showed that the resistance of employees has a significant effect on the level of operational budgeting ability and the level of operational budgeting options and the level of acceptance of operational budgeting in Ilam Gas Company.