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bazrafshan, S., Khodamipour, A. (2017). The Effect of Tight Budget Control on Iran's Budget Deviation. Crop Biotechnology, 3(2), 19-30.
saeed bazrafshan; Ahmad Khodamipour. "The Effect of Tight Budget Control on Iran's Budget Deviation". Crop Biotechnology, 3, 2, 2017, 19-30.
bazrafshan, S., Khodamipour, A. (2017). 'The Effect of Tight Budget Control on Iran's Budget Deviation', Crop Biotechnology, 3(2), pp. 19-30.
bazrafshan, S., Khodamipour, A. The Effect of Tight Budget Control on Iran's Budget Deviation. Crop Biotechnology, 2017; 3(2): 19-30.

The Effect of Tight Budget Control on Iran's Budget Deviation

حسابداری دولتی
Article 2, Volume 3, Issue 2 - Serial Number 6, September 2017, Pages 19-30    PDF (5.41 M)
Document Type: Research Paper
Authors
saeed bazrafshan* 1; Ahmad Khodamipour2
1Lecturer Department of Accounting, Faculty of Humanities, University of Bojnord, Iran.
2Associate Professor, University of Kerman-Shahid Bahonar, Iran.
Abstract
The main objective of this study is to investigate the effect of tight budgetary control (TBC) on budget deviation regard to budget turbulence as moderator variable. Tight budgetary control variable related data are extracted by Questionnaire method and budget deviation and budget turbulence related data are extracted from internal reports of Plan and Budget Organization (PBO) since years 2012 to 2015. Population of this study consisted of experts Budget and Planning Organization (BPO) of Iran. The results showed relation between TBC and budget deviation is reversed and significant. However, moderator variable does not have a significant effect on this relation. In addition, the results showed Past budget deviation has a significant effect on budget deviation coming years, but has no significant effect on the use of TBC.
Keywords
budget deviation; budget turbulence; Tight Budget Control (TBC)
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