Examining the impact of non-financial performance and accrual cost information on public sector budgeting
Publish Year: 1403
نوع سند: مقاله کنفرانسی
زبان: English
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شناسه ملی سند علمی:
IRCMHS10_104
تاریخ نمایه سازی: 1 آذر 1403
Abstract:
The purpose of this research is to investigate the impact of non-financialperformance and accrual cost information on public sector budgeting. Thepresent research is a descriptive-survey and correlation type, and thestatistical population of the research consists of all experts in the field offinance and accounting in the six educational districts of Isfahan. Thesample size was based on Cochran's formula and ۱۰۵ people were randomlyselected. In this research, a ۱۶-question questionnaire was used to collectinformation. In this research, PLS method was used to analyze the data. Theresults of the tests for research hypotheses showed that non-financialperformance has a significant effect on public sector budgeting, and thesimultaneous effect of non-financial performance and accrual costinformation on public sector budgeting is significant.
Authors
Mehdi Sadeghi
Department of Accounting, Shahinshahr Branch, Islamic Azad University, Shahinshahr, Iran
Maryam Emamimibody
Department of Accounting, Shahinshahr Branch, Islamic Azad University, Shahinshahr, Iran