THE INVESTIGATION OF PLANNING AND IMPLEMENTING FEASIBILITY OF PERFORMANCE BUDGETING IN THE IRANIAN UNIVERSITIES (CASE STUDY: THE UNIVERSITY OF TEHRAN)

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MASHAYKHI BITA; ABDZADEH KANAFI MOHAMMAD; FARAJI OMID

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2014 | Volume:3 | Issue:9 Page(s): 13-32

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Information Journal Paper

Title

THE INVESTIGATION OF PLANNING AND IMPLEMENTING FEASIBILITY OF PERFORMANCE BUDGETING IN THE IRANIAN UNIVERSITIES (CASE STUDY: THE UNIVERSITY OF TEHRAN)

Author(s)

MASHAYKHI BITA | ABDZADEH KANAFI MOHAMMAD | FARAJI OMID | Issue Writer Certificate

Keywords

PERFORMANCE-BASED BUDGETINGQ2

ACTIVITY-BASED COSTINGQ3

ACTIVITY-BASED BUDGETINGQ2

UNIVERSITY OF TEHRANQ2

Abstract

The budgeting is processes for the allocation of limited resources to unlimited needs in order to maximize the use of resources that are often scarce. In the face of scarce resources, due to the ongoing planning and resource allocation and budgeting in continuing it, is a fundamental necessity. The importance of budget in universities that have received funding from the government - the public universities – is because of critical role that play in attention directing of science and cultural young people in society. Obviously, because of inaccurate budgeting, resource allocation in the important realms will cause serious damage to the national level. In this research, budgeting systems in public universities were identified and due to the flaws in the system, the need to establish PERFORMANCE-BASED BUDGETING system was represented in universities. Also, Due to the existing literature and the experiences of other developed countries in terms of funding and budgeting in universities is emphasizes on implementing PERFORMANCE-BASED BUDGETING system using activity based costing systems.Finally, a plan for implementation of activity based budgeting (ABB) system (as part of the PERFORMANCE-BASED BUDGETING) with respect to the use of ACTIVITY-BASED COSTING systems was presented at the UNIVERSITY OF TEHRAN.

Cites

THE FEASIBILITY OF THE ESTABLISHMENT OF PERFORMANCE BUDGETING IN BABOL UNIVERSITY OF MEDICAL SCIENCES AND HEALTH SERVICES

References

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APA: Copy

MASHAYKHI, BITA, ABDZADEH KANAFI, MOHAMMAD, & FARAJI, OMID. (2014). THE INVESTIGATION OF PLANNING AND IMPLEMENTING FEASIBILITY OF PERFORMANCE BUDGETING IN THE IRANIAN UNIVERSITIES (CASE STUDY: THE UNIVERSITY OF TEHRAN). JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 3(9), 13-32. SID. https://sid.ir/paper/238134/en

Vancouver: Copy

MASHAYKHI BITA, ABDZADEH KANAFI MOHAMMAD, FARAJI OMID. THE INVESTIGATION OF PLANNING AND IMPLEMENTING FEASIBILITY OF PERFORMANCE BUDGETING IN THE IRANIAN UNIVERSITIES (CASE STUDY: THE UNIVERSITY OF TEHRAN). JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2014;3(9):13-32. Available from: https://sid.ir/paper/238134/en

IEEE: Copy

BITA MASHAYKHI, MOHAMMAD ABDZADEH KANAFI, and OMID FARAJI, “THE INVESTIGATION OF PLANNING AND IMPLEMENTING FEASIBILITY OF PERFORMANCE BUDGETING IN THE IRANIAN UNIVERSITIES (CASE STUDY: THE UNIVERSITY OF TEHRAN),” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 3, no. 9, pp. 13–32, 2014, [Online]. Available: https://sid.ir/paper/238134/en

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