RECOGNITION OF THE IMPEDIMENTS ON ESTABLISHMENT OF PERFORMANCE BASED BUDGETING IN THE TEHRAN UNIVERSITY

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ZIAEI M.S.; AMIRI MOJTABA; EBRAHIMI MOHSEN

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Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2008 | Volume:15 | Issue:51 Page(s): 87-102

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Title

RECOGNITION OF THE IMPEDIMENTS ON ESTABLISHMENT OF PERFORMANCE BASED BUDGETING IN THE TEHRAN UNIVERSITY

Author(s)

ZIAEI M.S. | AMIRI MOJTABA | EBRAHIMI MOHSEN | Issue Writer Certificate

Keywords

ALLOCATIVE EFFICIENCYQ2

PERFORMANCE APPRAISALQ3

PERFORMANCE BASED BUDGETINGQ3

PUBLIC BUDGETINGQ3

Abstract

One of the recent reforms in countries budgeting system is movement to performance-based budgeting that focuses on governments' PERFORMANCE APPRAISAL. But available evidences imply, this reform is slightly done. This problem creates many questions about why a few countries implement performance-based budgeting completely and what governments require in order to assure complete implementation. In this research, shah model has been used, in order to identify barriers of implementing performance-based budgeting in Tehran University. This model considers nine factors affecting performance-based budgeting implementation that are as following: Performance Evaluation Ability, Technical Ability, Personnel Ability, Organizational Authority, Legal Authority, Procedural Authority, Political Acceptance, Managerial Acceptance and Incentive Acceptance In current research, existing status of these factors was surveyed by polling university managers and factors having bad status, were identified as a barrier of implementing performance-based budgeting in Tehran University.

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APA: Copy

ZIAEI, M.S., AMIRI, MOJTABA, & EBRAHIMI, MOHSEN. (2008). RECOGNITION OF THE IMPEDIMENTS ON ESTABLISHMENT OF PERFORMANCE BASED BUDGETING IN THE TEHRAN UNIVERSITY. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 15(51), 87-102. SID. https://sid.ir/paper/8099/en

Vancouver: Copy

ZIAEI M.S., AMIRI MOJTABA, EBRAHIMI MOHSEN. RECOGNITION OF THE IMPEDIMENTS ON ESTABLISHMENT OF PERFORMANCE BASED BUDGETING IN THE TEHRAN UNIVERSITY. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2008;15(51):87-102. Available from: https://sid.ir/paper/8099/en

IEEE: Copy

M.S. ZIAEI, MOJTABA AMIRI, and MOHSEN EBRAHIMI, “RECOGNITION OF THE IMPEDIMENTS ON ESTABLISHMENT OF PERFORMANCE BASED BUDGETING IN THE TEHRAN UNIVERSITY,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 15, no. 51, pp. 87–102, 2008, [Online]. Available: https://sid.ir/paper/8099/en

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