A Performance Budgeting Implementation Model for Islamic Republic of Iran's Government

Designing the optimum process of shifting traditional input oriented budgeting toward modern output based budgeting systems; defined as performance budgeting, require a special focus on infrastructural, legal and managerial capacities.The vital success factor of implementing performance budgeting is...

Full description

Bibliographic Details
Main Authors: Jafar Babajani, Behrooz Khodarahmi
Format: Article
Language:fas
Published: Allameh Tabataba'i University Press 2013-03-01
Series:مطالعات تجربی حسابداری مالی
Subjects:
Online Access:https://qjma.atu.ac.ir/article_1103_d6f9b4271610981d95f15445c0e2cbfb.pdf