Investigating the Determination of Strategic Strategies in the Budgeting System of Iran
Subject Areas : مدیریتMohammad Reza Kordloo 1 , Karam Allah Danesh Fard 2 , Akbar Alam Tabriz 3 , Mahdi Taqavi 4
1 - PhD Student, Department of Public Administration, Science and Research Branch, Islamic Azad University, Tehran, Iran
2 - Professor, Department of Public Administration, Science and Research Branch, Islamic Azad University, Tehran, Iran
3 - Professor, Department of Industrial Management, Shahid Beheshti University, Tehran, Iran
4 - Professor, Department of Economics, Science and Research Branch, Islamic Azad University, Tehran, Iran
Keywords: Budgeting strategy, Incremental budgeting, Program budgeting, Government budget experts,
Abstract :
Budgeting and budgeting are important in achieving the goals of governments and if implemented correctly can be the source of the impact. Therefore, the purpose of the present study is to determine the conventional strategy in the country budgeting system. The statistical population of the study is budget experts of government agencies and their total is 60 people. According to the prediction of the probability of some experts not willing to participate in the research, the sample size of the quantitative surveys consisting of budget executives' experts was calculated using Cochran formula and 52 persons were selected. This study is applied in terms of purpose, in terms of data collection, descriptive-survey research, and in terms of data type, quantitative and in terms of cross-sectional research. The results show that the component of incremental budgeting in Iran has superiority over programmatic budgeting, cost center budgeting, incentive performance budgeting and zero-based budgeting and budgeting in Iran is incremental and cannot be implemented. In the true sense of the program.
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