Design and Explain the Budgeting model based on Indices of Good Governance in Iran | ||
| مدیریت دولتی | ||
| Article 6, Volume 8, Issue 4, February 2017, Pages 645-664 PDF (325.59 K) | ||
| Document Type: Research Paper | ||
| DOI: 10.22059/jipa.2017.62180 | ||
| Authors | ||
| Seyed Mohammad Moghimi1; Ali Asghar Pourezzat1; Hasan Danaeifard2; heidar ahmadi* 3 | ||
| 1Prof., Dep. of Islamic Studies, Faculty of Management, Tehran University, Tehran, Iran | ||
| 2Prof. of Public Administration, Faculty of Management, Tarbiyat Modares University, Tehran, Iran | ||
| 3Assistant Prof in Business Management, Faculty of Literature and Humanities (FLH), Persian Gulf University, Boushehr, Iran | ||
| Abstract | ||
| Abstract: The purpose of this study is to identify components of a budgeting system which reflects good governance by improving its indices. To do this, we adopted a mixed (sequential explorative) method. In the qualitative phase of study, we used Theme Analysis for analyzing collected interviews, and then we analyzed the collected questionnaires for conforming our model in quantitative phase. The statistical society of his research comprises academic and practitioner experts in budgeting field among which we chose by Purposive Sampling method. The results of the study are 51 themes grouped in 6 category as follow: spatial plannin, managing stakeholders, implementing operational budgeting, reforming accountant and reporting system, reforming the process of overseeing budget and transparency.These categories makes 17 relations to the good governance indices. Result of Chi Test is meaningful for all relations, consequently the relations are confirmed by experts. | ||
| Keywords | ||
| Budgeting system; Good Budgeting; Good Governance; Theme Analysis | ||
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