An Appropriate Budgeting Model for Increasing Iran Budgeting System Productivity based on the International Monitory Fund 2014 Standard
Subject Areas : Business Managementmohammad reza kordloo 1 , Karam Allah Danesh Fard 2 , Akbar Alem Tabriz 3 , Mahdi Taqavi 4
1 - Ph.D. Candidate in Administrative Management focused on Financial Management, Islamic Azad University, Science and Research Branch, Tehran
2 - Professor and Faculty Member of Islamic Azad University, Science and Research Branch, Tehran,Iran
3 - Professor, Department of Management, Shahid Beheshti University, Tehran, Iran
4 - Professor of Economics, Allameh Tabataba'i University, Tehran, Iran
Keywords: Productivity, IMF 2014, Budgeting Appropriate Model, Resources Allocation Strategies,
Abstract :
By using the latest standards of International Monitory Fund this paper tries to present an appropriate using model of budgeting strategies and allocating resources to increase Iran budgeting systems productivity, this research has been designed and implemented with a quantitative approach. The statistical population of this research is 480 budgeting experts and its statistical sample includes 214 budgeting experts which is identified by stratified sampling method and sized by using the Cochran formula. This paper is exploratory and inductive research in the aspect of purpose, a developmental research in the aspects of users and a cross-sectional research in the dimension of time. The questionnaire and the descriptive and inferential statistics were used to determine and present the proportional pattern of using different types of budgeting strategies and allocating resources based on the ten affairs and fifty different seasons of the country's budgeting economic principles in accordance to the International Monitory Fund 2014 Standard.
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Korkut Ustun, A., & Sermet Anagun, A.(2015). Multi-Objective Mitigation Budget Allocation Problem and Solution Approaches: The Case of Istanbul. Computers & Industrial Engineering, 81,118-129.
Miller, Gerald. J.(2006). Incentives, Certification and Targets in Performance Budgeting. Rutgers University.
Moghimi, S., & Ramazan, M.(2016). Management Research Financial Management. Tehran: Mehrabane Publication, (In Persian).
Moosa Khani, A., & Monshizade Nayin, M.(2004). Fundamentals of the New System of Budget in Iran. Qazvin: Islamic Azad University, (In Persian).
Noravesh, I.(2012). Management Accounting. Tehran: Ketabe Noe Publication, (In Persian).
Program and Budget Studies Office. (2008). Performance Budgeting (In theory and Practice). Tehran: Islamic Parliament Research Center Publication, (In Persian).
Program and Budget Studies Office. (2016). Budgeting in Iran. Tehran: Islamic Parliament Research Center Publication, (In Persian).
Sayed Rezaei, M., & Poorezzat, A.(2017). Procedural Budgeting: A Guided Framework for Developing a Budgeting System to Achieve Public Interest. The First National Conference on Public Administration of Iran, (In Persian).
Sullivan, D.(2014). Budget Impact Analysis-Principles of Good Practice: Report of the Ispor 2012. 5-14.
Wildovsky, A.(1986). Budgeting a Comparative Theory of Budget Processes. Translated by: M., Mohammadi, Planning and Budgeting Organization Publication.
Wildavsky, A.(1978). A Budget for All Seasons. Public Administration Review.
Wildavsky, A.(1984). The Politics of the Budgetary Process. Mai Little Brown.
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Azar, A., & Khadivar, A.(2015). Budgeting Based on Performance, Modeling Paradigms. Tehran: Islamic Parliament Research Center Publication, (In Persian).
Black Gonzalez, B.(2011). Resource Allocation Strategies in Research University (extensive) Libraries. Master,s Thesis, 31.
Cooper, R.(1996). Activity- Based Costing and the Len Enterprise. Journal of Cost Management, 6-14.
Diamond J.(2003). Performance Budgeting: Managing the Reform Process. IMF Working Paper.
Ebrahimi Nejad, M.(2005). Principles of Budget Preparation and Control, Tehran: Bahonar University Press, (In Persian).
Farzib, A.(1997). Government Budgeting in Iran. Tehran: Government Administration Training Center Publication, (In Persian).
Frajvand, E.(2005). Budget Control and Settlement Process. Tabriz: Forouzesh Publication, (In Persian).
Hasan Abadi, M., & Najar Saraf, A.(2009). Comprehensive Model of Performance Budgeting System. Tehran: Iranian Industrial Research and Training Center Publication, (In Persian).
Korkut Ustun, A., & Sermet Anagun, A.(2015). Multi-Objective Mitigation Budget Allocation Problem and Solution Approaches: The Case of Istanbul. Computers & Industrial Engineering, 81,118-129.
Miller, Gerald. J.(2006). Incentives, Certification and Targets in Performance Budgeting. Rutgers University.
Moghimi, S., & Ramazan, M.(2016). Management Research Financial Management. Tehran: Mehrabane Publication, (In Persian).
Moosa Khani, A., & Monshizade Nayin, M.(2004). Fundamentals of the New System of Budget in Iran. Qazvin: Islamic Azad University, (In Persian).
Noravesh, I.(2012). Management Accounting. Tehran: Ketabe Noe Publication, (In Persian).
Program and Budget Studies Office. (2008). Performance Budgeting (In theory and Practice). Tehran: Islamic Parliament Research Center Publication, (In Persian).
Program and Budget Studies Office. (2016). Budgeting in Iran. Tehran: Islamic Parliament Research Center Publication, (In Persian).
Sayed Rezaei, M., & Poorezzat, A.(2017). Procedural Budgeting: A Guided Framework for Developing a Budgeting System to Achieve Public Interest. The First National Conference on Public Administration of Iran, (In Persian).
Sullivan, D.(2014). Budget Impact Analysis-Principles of Good Practice: Report of the Ispor 2012. 5-14.
Wildovsky, A.(1986). Budgeting a Comparative Theory of Budget Processes. Translated by: M., Mohammadi, Planning and Budgeting Organization Publication.
Wildavsky, A.(1978). A Budget for All Seasons. Public Administration Review.
Wildavsky, A.(1984). The Politics of the Budgetary Process. Mai Little Brown.
