بررسی تاثیر بودجه ریزی بر مبنای عملکرد و سرمایه فکری بر نوآوری سازمانی (مطالعه موردی: دانشگاه علوم پزشکی ارومیه)

Background & Aims: The present study was developed to examine the effect of performance-based budgeting and intellectual capital on organizational innovation in Urmia University of Medical Sciences. Materials & Methods: To test the hypotheses, an integrated questionnaire involving Mahmodi Khaledi's (2010) performance-based budgeting (21 items), Botnis's (1998) intellectual capitals (42 items), and Sankoska's (2013) organizational innovation (7 items) was used. The questionnaire was distributed among 374 employees working in Urmia University of Medicine. The questionnaires were recollected and entered into SPSS 23 software. Also, descriptive and inferential statistics (Pearson and regression test) were employed to analyze the data. Results: The results showed the confirmation of two secondary hypotheses and the main hypothesis. This means that performance-based budgeting and intellectual capital had an effect on organizational innovation in Urmia University of Medical Sciences. Conclusion: The results of this research indicate that budgeting based on performance and intellectual capital has an impact on organizational innovation in Urmia University of Medical Sciences.