Budget Planning and Its Role in Enhancing Administrative and Financial Performance (Field Study; Electricity Industry of Iraq)

Setayesh, Mohammad Hossein; Mohammad Al-Nadawi, Mehdi Abdolhossein; Namazi, Navid Reza

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year 17, Issue 65 (2025)

fa 2025, 17(65): 20-39

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Budget Planning and Its Role in Enhancing Administrative and Financial Performance (Field Study; Electricity Industry of Iraq)

Mohammad Hossein Setayesh ^*¹

, Mehdi Abdolhossein Mohammad Al-Nadawi¹

, Navid Reza Namazi¹

1- Department of Accounting, Shiraz University, Shiraz, Iran.

Abstract: (12 Views)

The present study aims to examine the role of budget planning in improving administrative and financial performance in the electricity industry of Iraq. This research is applied in terms of purpose and action research in nature, and correlational in terms of methodology. The data collection tool was a questionnaire. To measure budget planning, the Amoutwarteng (2018) questionnaire, consisting of 7 items, was used. To assess administrative performance, the standard Administrative Performance Level questionnaire by McCusker (2006) was employed, which covers organizational, economic, social, and political dimensions, comprising 21 items. For measuring financial performance, the Azizi (2011) questionnaire was used, which contains 21 items. The financial performance questionnaire includes 21 questions and 3 additional questions related to value management, risk control, and cost control and is designed based on a five-point Likert scale. The statistical population of this study included senior managers, CEOs, deputies, and heads of the Iraq electricity industry. Given the fixed population size, Cochran’s formula was applied, resulting in a sample size of 306 individuals at a 5% error level. Stratified random sampling was used to select participants. For data analysis, descriptive statistical methods including calculation of statistical parameters and inferential statistical methods such as structural equation modeling (SEM) using Smart PLS software were applied. Seven hypotheses were posited in this study; the results of the statistical analysis indicated that budget planning has a significant impact on improving organizational level, political level, economic level, social level, value management, risk control, and cost control.

Article number: 2

Keywords: Budgeting, Planning, Administrative Performance, Financial Performance, Electricity Industry, Iraq.

Full-Text [PDF 1117 kb] (13 Downloads)

Type of Study: Research | Subject: Special

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Setayesh M H, Mohammad Al-Nadawi M A, Namazi N R. Budget Planning and Its Role in Enhancing Administrative and Financial Performance (Field Study; Electricity Industry of Iraq). fa 2025; 17 (65) : 2
URL: http://qfaj.mobarakeh.iau.ir/article-1-2845-en.html

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