بررسی عوامل موثر بر سوگیری بودجه ای مدیران

پس از فروپاشی شرکت‌های بزرگی همچون انرون، ورلدکام و گلوبال کراسینگز، توجه جامعه بیش‌ از پیش به رفتار اخلاقی شرکتها در محیط تجاری و نمود آن در گزارشگری برون سازمانی آن‌ها معطوف شده است. ازآنجاکه سوگیری بودجه‌ای نیز به عنوان معضلی غیراخلاقی و نتیجه رفتارهای نامطلوب مدیران جهت دستیابی به اهداف خاصی شناخته می‌شود؛ هدف از این تحقیق، افزایش بینش در حوزه تحقیقات مرتبط با رفتار سوگیری بودجه‌ای در سازمان‌ها می‌باشد. پژوهش حاضر شامل بسط نظری چارچوبی منسجم برای تشریح سوگیری بودجه‌ای مدیران و بررسی تاثیر عوامل مختلف بر آن است. بنابراین، در این پژوهش چهار عامل اصلی موثر بر سوگیری شامل اهداف شخصی، عوامل سازمانی، قدرت سازمانی و تاثیرات موقعیتی را از طریق داده‌های 101 شرکت پذیرفته‌شده در بورس اوراق بهادار تهران طی سال‌های 1391 تا 1395 مورد آزمون قرار گرفت. نتایج نشان داد که عوامل سازمانی و تاثیرات موقعیتی بیشترین نقش را در برانگیختن مدیران برای برآورد سوءگیرانه بودجه‌ها دارند.

A Review of Factors Affecting on Managers Budgetary Bias

Subsequent to the failure of companies such as Global Crossings, the importance of ethical behavior has again resurfaced in the business community and society in general. Since the budgetary bias is known as an unethical problem and the result of managers’ undesirable behaviors to achieving specific goals, the purpose of this research is to increase the insight in the field of budgetary bias in organizations. This research consists of a theoretical elaboration of a coherent framework for describing the managers’ budgetary bias and investigating the impact of various factors on it. Therefore, an empirical test was done to investigate the effect of four factors, including personal goals, organizational factors, organizational power, and situational influences on budgetary bias, through the data of 101 companies listed in the Tehran Stock Exchange during the years 2012 to 2016. The results showed that organizational factors and situational influences have the most significant role in motivating managers to create budgetary bias.   1 Introduction Subsequent to the failure of companies such as Global Crossings, the importance of ethical behavior has again resurfaced in the business community and society in general. Since the budgetary bias is known as an unethical problem, the purpose of this research is to increase the insight in the field of budgetary bias in organizations.   2 Hypothesis Research hypothesis is developed as follows: H1. Job security has a significant effect on budgetary bias. H2. Compensation has a significant effect on budgetary bias. H3. Authority has a significant effect on budgetary bias. H4. The influence of the CEO has a significant effect on budgetary bias. H5. The influence of the chairman of the board has a significant effect on budgetary bias. H6. Profitability has a significant effect on budgetary bias. H7. Uncertainty has a significant effect on budgetary bias.   3 Methods To test the hypothesis, we use one of managers’ budgetary reports, namely earning per share (EPS), and a sample of 101 companies from the accepted ones in the Tehran Securities Exchange during the years 1391 to 1395.   4 Results  The results showed that among various factors, the organizational factors and situational influences have the most effect on budgetary bias.   5 Discussion and Conclusion The purpose of this research was to investigate the impact of various factors on budgetary bias. Results recommend that users of company budget reports should consider the organizational power of managers and uncertainty in validating the reports of managers.