Recognition of the Impediments on Establishment of Performance Based Budgeting in the Tehran University

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...

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Bibliographic Details
Main Authors: محمد صادق ضیائی, مجتبی امیری, محسن ابراهیمی
Format: Article
Language:fas
Published: University of Tehran 2008-07-01
Series:بررسی‌های حسابداری و حسابرسی
Subjects:
Online Access:https://acctgrev.ut.ac.ir/article_19458_08eab0194dc8331b2ba063a6f3a37f44.pdf