Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Investigating the impact of budget control tools on the accounting system of municipalities (case study of Bushehr Port Municipality)

Document Type : Original Article

Author
Master of Accounting, Kharad Institute of Higher Education, Bushehr, Iran.
Abstract
In order to make important decisions on urban issues and evaluate the feedback of these decisions, the municipal organization needs advanced and efficient information systems. Therefore, the main objective of this study is to investigate the impact of budget control tools on the accounting system of municipalities (case study of Bandar Bushehr Municipality). In order to achieve the research objectives, 40 personnel working in the Accounting Department, the General Department of Finance, and the Deputy Director of Planning and Planning of Bandar Bushehr Municipality in 1400 were selected as samples. In this study, a standard questionnaire was used to collect data. The questionnaire questions used to measure the main variables used a 5-option Likert scale. Finally, SPSS version 23 software was used for statistical analysis. The results of the present study showed that managerial acceptance and legal authority as a budget control tool have a direct effect on the accounting system of Bandar Bushehr Municipality. The results also showed that the ability to evaluate performance as a budget control tool has an adverse effect on the accounting system of Bandar Bushehr Municipality. Finally, the results showed that political acceptance, motivational acceptance, technical ability, human ability, procedural authority, and organizational authority as budget control tools have no effect on the accounting system of Bushehr Port Municipality.
Keywords

Subjects