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Effect of Budgeting Process on Organizational Effectiveness: The Case of Hadiya Zone Selected Woreda Public Finance Sectors

机译:预算编制过程对组织有效性的影响:以哈迪亚地区某些Woreda公共财政部门为例

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The main purpose of this study was to investigate the effects of budgeting process on the organizational effectiveness in Hadiya zone public finance and economy development sectors. Qualitative and quantitative research methods were employed. The study was carried out in purposively selected five woreda of the zone. These woredas were selected among twelve woredas of the zone due to their establishments’ priorities, rich information, and experienced man power. Moreover, Stratified and simple random sampling techniques were respectively applied to select a sample of 157 staff members. From these 157 respondents, only 151 samples were used to collect the data (i.e. 96 %) of the respondents participated in the study. The data were collected through questionnaires and document analysis. The data obtained from respondents were analyzed using descriptive statistics and multiple linear regression analysis via SPSS version 20.0 soft ware. The findings of the study indicated that there was a direct relation between the effects of BPL, BI, BC, and TRB with the organizational effectiveness on HZOFED. The study indicated that the contribution of budget planning for the success of organizational effectiveness seems not promising as others did. Thus, its significance was not as strong as others. Inefficient budget utilization and Budget control in their organizations was not promising as expected. All of four independent variables are making 63.20% of the contribution to OE in HZOEFD. Finally, recommendations such as empowering major stakeholders in budget planning, improving the execution of budget implementation, establishing budget control system and Providing Training Programs for Employees to Improve Organizational Effectiveness in Finance Sectors, enhancing organizational capacity in the budget process were forwarded to overcome organizational effectiveness challenges in the study area.
机译:这项研究的主要目的是调查预算程序对哈迪亚地区公共财政和经济发展部门组织有效性的影响。采用定性和定量研究方法。该研究是在该区域有意选择的五个乌拉达干酪中进行的。这些woredas是由于区域优先级,丰富的信息和经验丰富的人力而在该区域的12个weredas中选择的。此外,分别采用分层和简单随机抽样技术来选择157名员工的样本。在这157名受访者中,只有151个样本用于收集参与该研究的受访者的数据(即96%)。通过问卷调查和文件分析收集数据。使用描述性统计数据和通过SPSS 20.0版软件进行的多元线性回归分析对从受访者获得的数据进行分析。研究结果表明,BPL,BI,BC和TRB的影响与HZOFED的组织有效性之间存在直接关系。该研究表明,预算计划对组织有效性成功的贡献似乎不像其他人那样有希望。因此,它的重要性不如其他人强。他们组织中的预算利用效率低下和预算控制不如预期。在HZOEFD中,所有四个自变量都对OE贡献63.20%。最后,提出了一些建议,例如授权主要利益相关者进行预算规划,改善预算执行的执行力,建立预算控制系统以及为员工提供培训计划以提高财务部门的组织有效性,增强预算过程中的组织能力以克服组织有效性。研究领域的挑战。

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