نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری دانشگاه ایلام
2 گروه حسابداری، دانشکده مدیریت، دانشگاه تهران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
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.
کلیدواژهها [English]
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