Obstacles to Implementing Operational Budgeting in a Mission-Oriented Islamic University

Knowing and realizing different budgeting systems require identifying the developments for which different budgeting systems and platforms have been designed and implemented. The aim of the present research is to investigate theobstacles to the implementation of operational budgeting in a mission-oriented Islamic university. Therefore, the current research is applied in terms of purpose and descriptive in nature. The statistical population of the research is the employees of Imam Reza International University (AS) who have involved in the budgeting process, whose number was estimated as 95 individuals (15 in accounting discipline, 23 in management discipline, and 57 from other fields). Due to the limited statistical population, sampling was not done and the census method was used. The research tool is a standard questionnaire, whose validity was substantiated via face validity approved by the professors of the university, and for reliability, the Cronbach's alpha test method was used, the value of which was estimated as 92%. To analyze the data, SPSS software and one-sample t-tests and Friedman's test were used. The findings showed that environmental, technical, and process and human obstacles play a role in the implementation of operational budgeting. It was also found that the importance of each of the obstacles is different, and human, environmental, technical and process obstacles are important, respectively.