چکیده مقاله
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 105 people were randomlyselected In this research, a 16 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
کلیدواژهها
نویسندگان
Mehdi Sadeghi
Department of Accounting, Shahinshahr Branch, Islamic Azad University, Shahinshahr, Iran
Maryam Emamimibody
Department of Accounting, Shahinshahr Branch, Islamic Azad University, Shahinshahr, Iran
شیوه ارجاع
Sadeghi, Mehdi and Emamimibody, Maryam,1403,Examining the impact of non-financial performance and accrual cost information on public sector budgeting,10th National Interdisciplinary Research Conference in Huminitic Sciences,Tehran
ارائهشده در
مجموعه مقالات دهمین همایش ملی تحقیقات میان رشته ای در مدیریت و علوم انسانی31 شهریور 1403 · تهران