دور عوامل النجاح للموازنات التخطيطية في تحسين الأداء المالي للمنظمات الخاصة العاملة في قطاع الاتصالات في الأردن لعام 2013-2015

Abstract EN

This study aimed to instigate and analyze the impact of critical success factors of the planning budgets in improving the performance of the private organizations operating in the Jordanian telecom sector.

in order to achieve this study, researchers improved a model of the study and designed it, to ensure a set of the most priorities of important and success factors for the planning budgets as an independent variable include (the six dimensions: general scientific rules of planning budgets, participation, extent of use of MIS, extent of application of accounting information systems, financial forecasting, modeling and financial control), in addition to the performance variable related to the study and analysis of financial performance as a variable include profitability and financial components of liquidity, and market share the population of the study was composed of 8 private organizations operating in the Jordanian tele-communications sector.

the questionnaire was the main tool for data collection.

the final number of the study sample was (120), the unit of analysis was financial managers, managers, heads of departments and employees working in the financial department of the private organizations, the methodology of data analysis was conducted using a package (SPSS) to diagnostic the impact of the independent variable on the dependent variable dimensions in addition to the use of the study of the method corresponding structured.

the result of the study that's the most important of which is that the private telecommunication orga-nizations used significant accounting systems that contribute of accounting subsystems for the initiation and execution the budget.

the results of the study also showed that the six dimensions of the success factors of the planning budgets vary in different ways, in terms of impact on financial performance, it was found that the use of accounting information systems and financial forecasting in the planning budget are the very significant and these factors had explained the efficiency of indicators of sector.

the results also showed that private telecommunications organizations are representative by the efficiency of financial con-trol systems, which can reduce the occurrence of negative deviations resulting from the implementation of the budget.