A MODEL FOR IMPLEMENTING PERFORMANCE-BASED BUDGET: A SYSTEM DYNAMICS APPROACH

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AZAR ADEL; ZAHEDI SH.A.S.; AMIRKHANI T.

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Paper Information

Journal: IRANIAN JOURNAL OF MANAGEMENT SCIENCES Year:2010 | Volume:5 | Issue:18 Page(s): 29-53

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Title

A MODEL FOR IMPLEMENTING PERFORMANCE-BASED BUDGET: A SYSTEM DYNAMICS APPROACH

Author(s)

AZAR ADEL | ZAHEDI SH.A.S. | AMIRKHANI T. | Issue Writer Certificate

Keywords

PERFORMANCE-BASED BUDGETQ2

REQUIREMENTSQ2

IMPLEMENTATIONQ2

SYSTEM DYNAMICSQ1

Abstract

PERFORMANCE-BASED BUDGET is a form of budgeting system which formally links the increase in costs to the increase in outcomes.Advantages of this budgeting system and the problems of budgeting systems in Iran have made the IMPLEMENTATION of this system a long-term goal. However this goal hasn't been achieved yet. This paper proposes a model for the IMPLEMENTATION of PERFORMANCE-BASED BUDGET using a SYSTEM DYNAMICS approach.Results indicate that various variables playa role in implementing the PERFORMANCE-BASED BUDGET. Among these variables the scientific and technical abilities of employees, employees' intention of implanting the system, information technology, supporting laws and regulations, and intention of making regulations to implement the system are the most important variables.

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APA: Copy

AZAR, ADEL, ZAHEDI, SH.A.S., & AMIRKHANI, T.. (2010). A MODEL FOR IMPLEMENTING PERFORMANCE-BASED BUDGET: A SYSTEM DYNAMICS APPROACH. IRANIAN JOURNAL OF MANAGEMENT SCIENCES, 5(18), 29-53. SID. https://sid.ir/paper/130325/en

Vancouver: Copy

AZAR ADEL, ZAHEDI SH.A.S., AMIRKHANI T.. A MODEL FOR IMPLEMENTING PERFORMANCE-BASED BUDGET: A SYSTEM DYNAMICS APPROACH. IRANIAN JOURNAL OF MANAGEMENT SCIENCES[Internet]. 2010;5(18):29-53. Available from: https://sid.ir/paper/130325/en

IEEE: Copy

ADEL AZAR, SH.A.S. ZAHEDI, and T. AMIRKHANI, “A MODEL FOR IMPLEMENTING PERFORMANCE-BASED BUDGET: A SYSTEM DYNAMICS APPROACH,” IRANIAN JOURNAL OF MANAGEMENT SCIENCES, vol. 5, no. 18, pp. 29–53, 2010, [Online]. Available: https://sid.ir/paper/130325/en

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