Zahra Abdi - Department of Accounting Science and Research Branch , Islamic Azad University urmia, Iran
Somayyeh Mahmoudi - Department of Accounting Hamedan Branch Islamic Azad University Hamedan, Iran

This research has investigated the effective factors and impediments for the improvement of the budgeting system by theapplication of Dr. Mirzaee Ahrijani's three branch model in the Education department of Zanjan Province. Research hypothesesinclude human, structural and environmental impediments which are effective in the improvement of the operational budgeting.In order to investigate the research hypotheses, the required data were gathered through the distribution of the questionnairesamong all the budgeting staffs, accountant, financial assistants, schools accountants,the financial-controller agents and the headsof the offices of the Education department in Zanjan province. Then, the gathered data were analyzed by T-test, Friedman andVariance analysis. Tests and analyses relating to hypotheses of this research led to this conclusion that each of human, structuraland environmental factors are impediments in the establishment of the operational budgeting system in the Education departmentof Zanjan province. Results indicate that human, structural and environmental factors have the highest effects on the lack of theimprovement of the budgeting system toward being operationalrespectively.

Operational Budgeting; Education; Impediments and difficulties