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This study investigated the effects of budgetary control systems on budgetary performance in public hospitals in Fars province, Iran, considering the mediating role of budgetary perceptions. A questionnaire was distributed to hospital managers and 103 responses were collected. Structural equation modeling was used for analysis. The results showed that increasing budget evaluation improved budgetary attitudes and motivation. Budgetary motivation and propensity for slack also positively influenced budgetary p

Author

Muhammad Nizar

Language

EN