ASSESSING SHAH MODEL PERFORMANCE-BASED BUDGETING (PBB) POSSIBILITY CASE STUDY: SHIRAZ MUNICIPALITY

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

MORADI JAVAD; VALIPOUR HASHEM; RAZI MOHAMMADALI; MANSOURABADI ALIREZA; ZARE REZA

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2013 | Volume:1 | Issue:4 Page(s): 65-83

Download Full-Text

Persian Verion

View:

3,027

Download:

Cites:

Information Journal Paper

Title

ASSESSING SHAH MODEL PERFORMANCE-BASED BUDGETING (PBB) POSSIBILITY CASE STUDY: SHIRAZ MUNICIPALITY

Author(s)

Keywords

PLAN BUDGETINGQ2

OPERATING BUDGETINGQ2

PERFORMANCE ASSESSMENTQ2

SHAH MODELQ2

Abstract

This study is to assess PBB in Shiraz municipality. So a questionnaire was issued and a model was proposed to assess the possibility of PBB. Based on SHAH MODEL the study findings concerning the subjects were negative in relation to three authority dimensions namely the authority to assess the performance and human and technical abilities and there is not the authority necessary to execute PBB and the subjects believe there is appropriate powers in Shiraz municipality in relation to three power dimensions namely legal, procedural and organizational powers. Also there are good conditions in relation to dimensions namely policy and directional acceptance, but there is not appropriate motive for the performance in another dimension of acceptance, that is, motivational acceptance. Also the findings show that PBB has deceased the expense in Shiraz municipality. Finally having compared the views of different groups the findings show that there is no significant difference between the groups' views and different categories of the personnel except in relation to two technical and legal powers parameters; namely there is relative unanimity concerning presence or absence of the substructures necessary to put into operation the OPERATING BUDGETING except two above parameters.

Cites

No record.

References

Cite

APA: Copy

MORADI, JAVAD, VALIPOUR, HASHEM, RAZI, MOHAMMADALI, MANSOURABADI, ALIREZA, & ZARE, REZA. (2013). ASSESSING SHAH MODEL PERFORMANCE-BASED BUDGETING (PBB) POSSIBILITY CASE STUDY: SHIRAZ MUNICIPALITY. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 1(4), 65-83. SID. https://sid.ir/paper/238022/en

Vancouver: Copy

MORADI JAVAD, VALIPOUR HASHEM, RAZI MOHAMMADALI, MANSOURABADI ALIREZA, ZARE REZA. ASSESSING SHAH MODEL PERFORMANCE-BASED BUDGETING (PBB) POSSIBILITY CASE STUDY: SHIRAZ MUNICIPALITY. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2013;1(4):65-83. Available from: https://sid.ir/paper/238022/en

IEEE: Copy

JAVAD MORADI, HASHEM VALIPOUR, MOHAMMADALI RAZI, ALIREZA MANSOURABADI, and REZA ZARE, “ASSESSING SHAH MODEL PERFORMANCE-BASED BUDGETING (PBB) POSSIBILITY CASE STUDY: SHIRAZ MUNICIPALITY,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 1, no. 4, pp. 65–83, 2013, [Online]. Available: https://sid.ir/paper/238022/en

Related Journal Papers