سال 25، شماره 3 - ( پاییز 1399 )                   دوره25 شماره 3 صفحات 3-31 | برگشت به فهرست نسخه ها

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Namazi M, Rezaei G. Comprehensive Framework for Controlling Budgetary Slack in Governmental Agencies via Strategic Management Accounting. JPBUD. 2020; 25 (3) :3-31
URL: http://jpbud.ir/article-1-1951-fa.html
نمازی محمد، رضایی غلامرضا. ارائه چارچوب جامع کنترل مازاد بودجه ای در دستگاه های دولتی با استفاده از حسابداری مدیریت راهبردی. فصلنامه برنامه ریزی و بودجه. 1399; 25 (3) :3-31

URL: http://jpbud.ir/article-1-1951-fa.html


1- استاد حسابداری، دانشگاه شیراز، شیراز، ایران ، mnamazi@rose.shirazu.ac.ir
2- استادیار گروه حسابداری، دانشگاه سیستان و بلوچستان، زاهدان، ایران.
چکیده:   (1356 مشاهده)
سیستم کنترل بودجه­ ریزی یکی از مهم­ ترین سیستم ­های کنترل مدیریت است. رابطه بین بودجه و سازوکار کنترل مدیریت زمینه­ ساز مفهوم مازاد بودجه­ ای است که به عنوان پیامدی از بودجه­ ریزی سخت یا نبود نظارت بودجه­ ای بیان می­ شود. از آن‌جا که مازاد بودجه ­ای نقش مهمی در عملکرد بودجه سازمان­ ها ایفا می ­کند، پژوهش حاضر با هدف بررسی مفاهیم، کارکردها، و تعاریف این مبحث و ارائه چارچوب جامع کنترل مازاد بودجه­ ای در دستگاه­های دولتی با استفاده از حسابداری مدیریت راهبردی انجام می‌شود. با استفاده از مطالعات کتابخانه ­ای، چارچوب جامع راهبردی ارائه‌شده در این پژوهش از سه بخش اصلی تشکیل می‌شود: 1. سازه ­های کلی موثر بر فرایند مازاد بودجه ­ای دولتی؛ 2. فرایند تدوین بودجه؛ و 3. فرایند اجرای بودجه. اجزای مهم این بخش ­ها دلالت بر آن دارند که با ایجاد سیستم حسابداری مدیریت راهبردی می­ توان یک سیستم کنترل مدیریت دقیق برای تنظیم اهداف بودجه طراحی کرد که به کنترل رفتار مدیران هنگام مشارکت در بودجه­ ریزی و برنامه­ ریزی راهبردی کمک کند. اهمیت چارچوب پیشنهادی در این است که نشان می­ دهد دولت می­ تواند از راه بکارگیری سیستم حسابداری مدیریت یکپارچه، پیامدهای منفی مازاد بودجه­ ای را کاهش و به تبع آن، کارایی بودجه­ ریزی را افزایش دهد.
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نوع مطالعه: كاربردي | موضوع مقاله: عمومى
دریافت: 1399/9/10 | پذیرش: 1399/12/11 | انتشار الکترونیک: 1399/9/10

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