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Identifying the cost components of the universities of the Ministry of Science, Research and Technology with an emphasis on improving accountability and performance budgeting: the foundation's data approach
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Mahmoud Toujki1   , Mansour Gerkaz2 , Ali Khozain3 , Alireza Maetofi4 , Ali Khamki5 |
1- PhD student, Accounting Department, Gorgan Branch, Islamic Azad University, Gorgan, Iran.
2- Associate Prof. Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran. (Responsible Author) , mansour.garkaz@iau.ac.ir
3- Assistant Professor, Accounting Department, Gorgan Branch, Islamic Azad University, Gorgan, Iran.
4- Associate Prof. Accounting Department, Gorgan Branch, Islamic Azad University, Gorgan, Iran.
5- Assistant Professor, Accounting Department, Aliabad Katul Branch, Islamic Azad University, Aliabad Katul, Iran. |
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Abstract: (23 Views) |
Nowadays, according to the role of correct information in managers' decision-making, especially financial and cost information, the design and application of a cost system that is able to identify and discover costs and calculate the correct cost has a special place. Its importance is increasing day by day. At the University of the Ministry of Science, Research and Technology of Iran, due to the fact that in recent years, the importance of using correct information in decision-making and the necessity of accountability of various departments as well as budgeting has been emphasized, it is very important to pay attention to this issue. The current research was conducted with the aim of identifying the cost components of the universities of the Ministry of Science, Research and Technology, with an emphasis on improving accountability and performance budgeting using the foundation data method. The statistical population of the present study included managers and faculty members of universities of the Ministry of Science, Research and Technology, and 11 people were selected as experts using the purposeful sampling method. 119 primary codes were identified in the interviews. Coding was done in three sections: open, central and selective coding. The results of the coding were categorized into six main categories, causal conditions, intervenors, strategy of actions, context and consequences. It is hoped that the results of the present study will be of great help to the university administrators of the Ministry of Science, Research and Technology, as well as policy makers and planners in these universities.
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Article number: 11 |
| Keywords: Cost, Accountability, Performance Budgeting, Ministry of Science, Research and Technology University, Foundation Data Method. |
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Full-Text [PDF 713 kb]
(12 Downloads)
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Article type: Research |
Subject:
Special
Received: 2024/10/18 | Accepted: 2025/01/19 | Published: 2026/01/30
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