ارزیابی نقاط ضعف و راهکارهای بهبود بودجه ریزی شرکتی: مروری نظام مند بر ادبیات علمی (مقاله علمی وزارت علوم)
درجه علمی: نشریه علمی (وزارت علوم)
آرشیو
چکیده
در عصر حاضر دنیای کسب و کار با عدم قطعیت بسیاری مواجه است و این موضوع، ضرورت بودجه ریزی در شرکت ها را دوچندان کرده است. به گونه ای که در چند سال اخیر، پژوهش های مختلفی در این زمینه انجام شده است. بر این اساس، هدف پژوهش حاضر این است که به ارزیابی و تفسیر پژوهش های مذکور بپردازد و پاسخی برای این سه پرسش بیابد که در ادبیات علمی «چه نقاط ضعفی برای بودجه ریزی در شرکت ها عنوان شده است؟ موانع بهبود بودجه ریزی در شرکت ها کدام است؟ و چه راهکارها یا مدل هایی به منظور رفع نقاط ضعف بودجه ریزی در شرکت ها مطرح شده است؟» به همین منظور، با استفاده از مرور نظام مند ادبیات و به کمک پروتکل پریزما، به جستجوی مقاله های منتشر شده در این زمینه پرداخته شد و پس از غربالگری آنها بر مبنای معیارهای احراز شرایط، در نهایت 32 مقاله به عنوان مقاله های مرتبط با هدف و سوال های پژوهش مورد تأیید قرار گرفت. به منظور ارزیابی کیفیت داده ها و نتایج پژوهش و دستیابی به معیارهای قابلیت اعتماد ضمن استفاده از پایگاه های اطلاعاتی معتبر و بکارگیری یک فرایند نظام مند در مرور ادبیات، منابع ورودی پژوهش به دو نفر از خبرگان نیز ارائه گردید و علاوه بر آن تلاش شد تا توصیف غنی از فرایند اجرایی پژوهش ارائه شود. در ادامه با تجزیه و تحلیل متن مقاله های منتخب، نسبت به استخراج 9 مورد نقطه ضعف، 6 مانع بهبود و 20 راهکار بهبود اقدام گردید و در پایان با در نظر گرفتن خلأ نظری پژوهش های موجود، پیشنهادهایی برای پژوهش های آتی ارائه شد.Evaluating weaknesses and approaches to improve budgeting in companies: A systematic literature review
Todays, business environment is facing a lot of uncertainty, and this increases the importance of budgeting in companies. This is why in recent years; various researches have been conducted in this field. Accordingly, this paper aims to evaluate them and answer to these questions: “what are the budgeting weaknesses in companies? What are the budgeting improvement obstacles in companies? And what are the approaches to improve budgeting in companies?” So, we search journal papers in this field using a systematic literature review and based on PRISMA protocol. After screening papers based on eligibility criteria, 32 papers were finally approved as papers related to the purpose and research questions. For achieving the trustworthiness of data and research findings, while using valid databases and applying a systematic process in literature review, research input sources were present to two experts and in addition an attempt was made to provide a rich description of the research process. Then, by analyzing the selected papers, 9 weaknesses, 6 obstacles and 20 improvement approaches were extracted. finally, considering the theoretical gap of existing researches, suggestions for future researches were presented. IntroductionTodays, due to the process of globalization and the increase in the complexity of business, the business environment is associated with more uncertainty, so budgeting in organizations becomes more important than in the past. The design and implementation of an effective budgeting system requires that some of criteria be determined for it, by identifying the weak points of the existing systems and introducing alternative methods for improvement. The studies conducted show that the literature of budgeting in companies has not been reviewed in a systematic way and a clear picture of the studies in this field cannot be found. As a result, there was a need to evaluate and systematically review the research literature in this field. So, this paper aims to evaluate researches conducted in the field of budgeting and answer to these questions: “what are the budgeting weaknesses? What are the budgeting improvement obstacles? And what are the approaches to improve budgeting?” Methods & MaterialWe search journal papers about budgeting using a systematic literature review and based on PRISMA protocol. After screening papers based on eligibility criteria, 32 papers were finally approved. FindingsBased on the analysis of the text of selected articles, the weaknesses of budgeting are as follows: budget inflexibility, poor employee participation, time consuming and costly budgeting processes, historical basis of budget, lack of foundations and reasonable assumptions, excessive focus on budget control, non-compliance of the budget with the strategy, improper performance evaluation system and non-control of the budget. In response to the second question of the research, barriers to improving budgeting are the impact of organizational cultures, managers' mental attitudes, outsourcing of budgeting processes, constraints imposed by stakeholders, the need to use IT infrastructure and resistance to change. Finally, the answer to the third question of the research was in the form of 20 improvement strategies, the most important of which are: applying a participatory approach, using IT infrastructure, training managers, rolling forecast, beyond budgeting, Zero-based budgeting, using business analysis methods, scenario modeling, and minimizing the scope of budgeting. Conclusion & ResultsBy evaluating and interpreting the budgeting literature, the weaknesses of budgeting and strategies to improve it have been expressed, and thus, a guide for designing optimal budgeting models has been presented. Also, by defining the theoretical gap of the existing literature, prominent fields for future research have been provided, which ultimately helps to analyze future research and applied trends in this field. * Corresponding author
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