نوع مقاله : مقاله پژوهشی
عنوان مقاله English
نویسندگان English
The present study aimed to simultaneously investigate and structurally analyze the impact of two key factors: budget planning and the use of information technology on financial performance in the Iranian Space Organization. The present research method is applied in terms of purpose and descriptive-survey in terms of nature and method and is based on structural equation modeling. The statistical population of the study included 394 managers, financial experts, and officials related to budgeting processes and information systems of the Iranian Space Organization. Based on the Cochran formula for limited populations, a sample of 194 people was determined and selected by simple random method. The data were collected using a standard questionnaire of 60 questions and analyzed with statistical software. The results of path analysis indicate that budget planning has a positive and significant effect on financial performance with a path coefficient of 0.463. Also, the use of information technology has a positive and significant effect on financial performance with a path coefficient of 0.461. The coefficient of explanation of the model was also obtained to be 0.758. Budget planning and information technology together explain 75.8% of the variation in financial performance in the Iranian Space Organization. These findings highlight the need for simultaneous investment in structural-managerial dimensions and technological infrastructure to achieve financial sustainability and operational efficiency in the public sector.
کلیدواژهها English