Observing the Relation Between the Management Styles and Effective Implementation of the Operating Budget (Case Study: Novin Gostaresh Ahvaz Co.)

The goal of the present research is to survey the relation between managerial styles on effective execution of operational budgeting in Novin Gostaresh Company of Ahvaz. Therefore, for this purpose, the research was conducted in terms of a descriptive research of surveying/correlation type. The research is an applied research with respect to objective and it is a quantitative research with respect to nature of data. Library-field method in terms of a questionnaire was used for data collection. Statistical population of this research includes all the personnel of Novin Gostaresh Company of Ahvaz who are totally 1027 persons. And based on Cochranʹs formula, 295 people were selected for determination of sample volume and the questionnaires were distributed through stratified random sampling method. Content validity method was used to determine the validity of questionnaires. Cronbachʹs alpha was used to determine the reliability of questionnaires and the factors indicated that data collection instrument enjoys the required high reliability. Descriptive and inferential statistics were used for data analysis. SPSS and LISREL software packages were used for the analysis. Finally, all the hypotheses were confirmed based on research findings.