نوع مقاله : مقاله پژوهشی
رئیس اداره مالی اداره کل تامین اجتماعی غرب تهران بزرگ
عنوان مقاله [English]
The contemporary world is developing at an amazing pace. Organizations, as one of the most prominent features of today's societies, are also rapidly evolving, and in the present system, promotion of performance is one of the main goals of any organization alive and active. Therefore, it is obvious that examining the variables that affect it can be a guide for managers to improve the organization. In this regard, we seek to assess the role of mediator of organizational features in the relationship between budgeting process and financial performance in social security (Case Study: West Tehran Administration). This research is of descriptive-analytical type in nature, descriptive-analytical research and in terms of purpose, it is a type of applied research. The method of data collection is field survey and surveying (using a questionnaire) and a hypothesis type. In this research, the proposed model was tested using a sample of 165 and using partial least squares method (PLS). The findings indicate a significant positive effect of budgeting process on financial performance of the organization, directly and indirectly (through organizational characteristics). Also, organizational characteristics also have a significant effect on financial performance. This research for executives explains the fact that they do not only do nothing to damage by investing in the budgeting process but also gaining a competitive advantage through improving financial performance.