The Feasibility of Operational Budgeting Implementation in Social Security Organization of East Azerbaijan Province

Abstract

The goal of this study is to investigate the feasibility of operational budgeting implementation in social security organization of East Azerbaijan Province. For this purpose, three effective factors are defined by Chee theory including ability, authority, acceptability, and 12 theories are adjusted in this regard. The research approach is descriptive and statistical population includes all chairmen and financial assistants, departmental assistants and fiscal assistants of east Azerbaijan province social security; they are 119 persons. Data collection tools are questionnaires in this research. The collected data were analyzed by statistical descriptive and inferential parameters (frequency, Wilcoxon test) and SPSS software. The results of research show that appropriate conditions exist in relation to both the human and technical capacity dimensions, but in performance evaluation ability dimension, there is no ability for operational budgeting implementation. There are no necessary options in relation to legal, superficial and organizational option. In addition, conditions are not fitted with political and motive acceptability. Therefore, the only possibility for a successful implementation of operational budgeting is management acceptability.