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A model for operational budgeting by the application of interpretive structural modelling approach: a case of Saipa Investment Group Co.

The operational budgeting system is a managerial system considered by governments at national and local levels for improving the efficiency and effectiveness of the resource consumption in organisations. The present research was aimed to present a model of operational budgeting based on interpretive structural modelling (ISM) in Saipa Co. So, 46 factors underpinning operational budgeting were identified by literature review, experts were surveyed to derive the most important factors resulting in 14 factors, and an ISM-based structured matrix questionnaire was designed to find out the interrelations of these factors. The data collected by the questionnaire were analysed by ISM and were mapped out at seven levels in an interactive network in that 'shareholders' and 'accounting and financial reporting systems' were placed at the highest level. The results revealed that the most effective factor in driving power-dependence matrix was 'annual budget and the five-year development plan' so that the operational budgeting of Saipa Investment Co. was dependent on this factor.