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...
Main Authors: | , , |
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Format: | Article |
Language: | fas |
Published: |
University of Tehran
2008-07-01
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Series: | بررسیهای حسابداری و حسابرسی |
Subjects: | |
Online Access: | https://acctgrev.ut.ac.ir/article_19458_08eab0194dc8331b2ba063a6f3a37f44.pdf |