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Nazaripour, M., zakizadeh, B. (2022). The Behavioural Effects of Budget Tightness Caused by Crises: A Case Study of Covid-19 Pandemic. Electronic and Cyber Defense, 3(4), 153-183.
Mohammad Nazaripour; babak zakizadeh. "The Behavioural Effects of Budget Tightness Caused by Crises: A Case Study of Covid-19 Pandemic". Electronic and Cyber Defense, 3, 4, 2022, 153-183.
Nazaripour, M., zakizadeh, B. (2022). 'The Behavioural Effects of Budget Tightness Caused by Crises: A Case Study of Covid-19 Pandemic', Electronic and Cyber Defense, 3(4), pp. 153-183.
Nazaripour, M., zakizadeh, B. The Behavioural Effects of Budget Tightness Caused by Crises: A Case Study of Covid-19 Pandemic. Electronic and Cyber Defense, 2022; 3(4): 153-183.

The Behavioural Effects of Budget Tightness Caused by Crises: A Case Study of Covid-19 Pandemic

پژوهش‌های راهبردی بودجه و مالیه
Volume 3, Issue 4 - Serial Number 12, January 2023, Pages 153-183    PDF (1.28 M)
Document Type: Original Article
Authors
Mohammad Nazaripour* 1; babak zakizadeh2
1Accounting Department, Hazrat_e Masoumeh University (HMU), Qom, Iran
2Young Researchers and Elite Club, Abadan Branch, Islamic Azad University, Abadan, Iran.
Receive Date: 31 October 2022,  Revise Date: 06 December 2022,  Accept Date: 24 December 2022 
Abstract
Crises can lead to changes in management control practices, especially budget controls. Therefore, this study attempts to investigate the behavioral effects of budget tightness of the Covid-19 crisis. The present study is practical in nature and is considered as a descriptive-exploratory correlation study. The required data were collected through the distribution of questionnaires among 97 administrative and financial managers. The time period of this study is the first season of year 2022. The research data were analyzed using structural equation modeling method. According to the research findings, (1) the crisis caused by the Covid-19 pandemic causes to tighten budget controls. (2) the crisis-induced budget tightening will be positively associated with emotional exhaustion through role conflict and role ambiguity (job stressors), respectively. (3) Enabling budgets moderate the relationship between budget tightness and job stressors. (4) The expectations of senior managers intensify the relationship between budget tightness and job stressors. Based on the research findings, studying the changes in the tightness of budget control can lead to a better understanding of how budgeting practices affect these changes and also how these practices are affected by organizational responses to a crisis. Finally, it is suggested that firms increase the emphasis they place on behavioral controls such as budgetary controls to ensure ongoing compliance in the implementation process.
Keywords
Crisis; Budget Tightness; Role Conflict; Role Ambiguity; Emotional Exhaustion; Covid-19 Pandemic
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