{"created":"2026-09-21T05:14:58.852831+00:00","id":13022,"links":{},"metadata":{"_buckets":{"deposit":"dc400c03-aa7b-4d18-9228-bfe61193b148"},"_deposit":{"created_by":20,"id":"13022","owner":"20","owners":[20],"owners_ext":{"displayname":"","email":"minmoe37aung@gmail.com","username":""},"pid":{"revision_id":0,"type":"depid","value":"13022"},"status":"published"},"_oai":{"id":"oai:meral.edu.mm:recid/00013022","sets":["1582963436320","1582963436320:1582965701379"]},"author_link":[],"item_1583103067471":{"attribute_name":"Title","attribute_value_mlt":[{"subitem_1551255647225":"Effect of  Budgetary Control Process on  Financial  Performance of Chindwin Technological College(Khin Sandar Lay,2026)","subitem_1551255648112":"en"}]},"item_1583103085720":{"attribute_name":"Description","attribute_value_mlt":[{"interim":"This study examines the effect of the budgetary control process on the financial \nperformance of Chindwin Technological College. The main objective of the study is to analyze \nhow budget planning, budget implementation, budget monitoring and controlling, and budget \nevaluation influence the financial performance of the institution. Utilizing both primary and \nsecondary data, a quantitative research methodology was implemented. A structured \nquestionnaire, which was distributed to management and supervisory-level employees from the \nYangon, Mandalay, and Taunggyi campuses, was used to capture primary data. The \nquestionnaire was based on a five-point Likert scale. Yamane's (1973) formula was employed \nto select a total of 92 respondents through a stratified random sampling procedure. Institutional \ndocuments and pertinent academic sources were consulted to acquire secondary data. \nDescriptive statistics, reliability analysis, Pearson correlation analysis, and multiple regression \nanalysis were implemented to analyze the data. This discovery suggests that the college \nimplements budgetary control mechanisms at a high level. According to the correlation analysis \nresults, financial performance is positively and significantly correlated with four dimensions of \nthe budgetary control process. Budget planning has the most significant impact on financial \nperformance in regression analysis, followed by budget implementation, budget monitoring, \nand budget control. Budget evaluation does not have a significant direct influence. The study \nsuggests that budget planning should be enhanced, implementation and monitoring practices \nshould be enhanced, and budget evaluation should be maintained as a supportive tool for long\nterm financial development and accountability."}]},"item_1583103120197":{"attribute_name":"Files","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2026-09-21"}],"displaytype":"preview","filename":"KHIN SANDAR LAY.pdf","filesize":[{"value":"67 KB"}],"format":"application/pdf","licensetype":"license_0","url":{"url":"https://meral.edu.mm/record/13022/files/KHIN SANDAR LAY.pdf"},"version_id":"b35b2686-3e2c-4116-bab9-591ed1274e7e"}]},"item_1583103233624":{"attribute_name":"Thesis/dissertations","attribute_value_mlt":[{"subitem_awarding_university":"Yangon University of Economics","subitem_supervisor(s)":[{"subitem_supervisor":"Dr. Thynn Thynn Myint"}]}]},"item_1583105942107":{"attribute_name":"Authors","attribute_value_mlt":[{"subitem_authors":[{"subitem_authors_fullname":"Khin Sandar Lay"}]}]},"item_1583108359239":{"attribute_name":"Upload type","attribute_value_mlt":[{"interim":"Other"}]},"item_1583108428133":{"attribute_name":"Publication type","attribute_value_mlt":[{"interim":"Thesis"}]},"item_1583159729339":{"attribute_name":"Publication date","attribute_value":"2026-01-01"},"item_title":"Effect of  Budgetary Control Process on  Financial  Performance of Chindwin Technological College(Khin Sandar Lay,2026)","item_type_id":"21","owner":"20","path":["1582963436320","1582965701379"],"publish_date":"2026-09-21","publish_status":"0","recid":"13022","relation_version_is_last":true,"title":["Effect of  Budgetary Control Process on  Financial  Performance of Chindwin Technological College(Khin Sandar Lay,2026)"],"weko_creator_id":"20","weko_shared_id":-1},"updated":"2026-09-21T05:20:41.961621+00:00"}