Challenges, Problems, and Guidelines of Budgeting Systems in Higher Education, case study: "University of Tehran"

• Main Authors: Mojtaba Amiri, Seyed Mohammad Moghimi, Fatemeh Ghorbani
• Format: Article
• Language: fas
• Published: University of Tehran 2010-08-01
• Series: بررسی‌های حسابداری و حسابرسی
• Subjects: Allocative; Challenges Behavioural; Performance Budgeting; Semantic and Environment
• Online Access: https://acctgrev.ut.ac.ir/article_21026_d80859b01a8df363bd569edbfd3871d6.pdf

In order to study challenges and problems behavioural, semantic and environment of budgeting in high education system " case study" University of Tehran, The research is done on the basis of exploratory-descriptive survey method because of descriptive methoed, This research uses questions against assumptions, Measurement tool is questionnaire in which among Budget experts of University of Tehran, , Research and Technology, Deputy of planning and strategic supervision of president and university of medical sciences. For analysis of research findings, both descriptive and inferential statistics have been used. The results obtained from this research showed that : - The most important behavioral problem with budgeting section of University of Tehran confront is"Bowgaining of manager´s and experts in Tehran university in order to recieved of more credits". - The most important semantic challenges with budgeting section of University of Tehran confront is "Unclear and confilict in laws of Iran budget which causes to intrest impression and different performances." - The most important environmental challenges is Lack of o perfect budget allocation .