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