Evaluation of the Electronic Budgeting Process through the Integration of Enterprise Application Systems

Abstract

The objective of the present study is to evaluate the efficiency of the electronic budgeting process through the integration of enterprise application systems. In terms of methodology, this research adopts a mixed-methods (qualitative–quantitative) approach, and data collection was conducted using both library-based and field methods. In the qualitative phase, data were analyzed using inductive qualitative content analysis, and the results served as the basis for designing the research instrument for the quantitative phase. The data collection instrument in the quantitative phase was a researcher-developed questionnaire, which was designed based on the findings of the qualitative phase and distributed among 317 experts and managers using a non-probability random sampling method. For the analysis of quantitative data, descriptive and inferential statistics as well as Partial Least Squares Structural Equation Modeling (PLS-SEM) were employed, using SPSS and SMART PLS software. The findings indicate that integrating enterprise application systems with electronic budgeting systems, by providing a flexible, secure, and standardized platform, leads to the alignment of organizational information and processes and ultimately results in improved transparency, cost reduction, enhanced accuracy, and strengthened strategic decision-making. In this regard, electronic budgeting systems, as the core of financial resource management, play a vital role, and their integration with other organizational systems is considered a key step toward digital transformation, the transition to smart government, and the realization of smart organizations.