a study of affecting contexts on operational budgeting establishment in the local register offices of iran

the aim of this study is investigating the context affecting on the establishment of the operational budgeting system in civil registry organization. present research in terms of purpose is functional and the method of study is a descriptive survey. the statistical population in this research include all financial accounting and budget and financial experts in civil registry organization. according to statistics received, financial accounting and budget and financial experts are 120 people that 113 questionnaires analyzed. for analyzing data is used descriptive and inferential statistics by using the spss software. validity of questionnaire measured through the content validity. reliability of questionnaire measured on previous research. research findings are as follows: environmental factors affect the establishment of the operational budgeting in civil registry organization; organizational factors affect the establishment of the operational budgeting in civil registry organization and human factors affect the establishment of the operational budgeting in civil registry organization.