Due to the importance of public budget in Iran, the aim of this research is to develop a model for intellectual perception of those who are involved in budget preparation at Iranian universities. For this purpose, using Grounded Theory Method and deep and unstructured i
More
Due to the importance of public budget in Iran, the aim of this research is to develop a model for intellectual perception of those who are involved in budget preparation at Iranian universities. For this purpose, using Grounded Theory Method and deep and unstructured interviews with the people who are directly involved in the budget preparation process at the sample Iranian universities, we established a paradigm model containing causal conditions, axial phenomenon, context, intervening conditions, action/interaction strategies, and the consequences. The research is done using MAXQDA software version 10 for open coding and Excel 2013 for axial and selective coding.After open, axial, and selective coding, it is extracted that the axial phenomenon in this research is "budgeting as a negotiation process". This axial phenomenon along with context and intervening conditions lead to some action or interaction strategies. Finally, the phenomenon of "slack in budget preparation" is appeared as the main consequence of this paradigm model.
Manuscript profile
