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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| Format: | Article |
| Language: | fas |
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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 |
| _version_ | 1811322239467913216 |
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| author | محمد صادق ضیائی مجتبی امیری محسن ابراهیمی |
| author_facet | محمد صادق ضیائی مجتبی امیری محسن ابراهیمی |
| author_sort | محمد صادق ضیائی |
| collection | DOAJ |
| description | 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-based budgeting completely and what governments require in order to assure complete implementation.
In this research, shah model has been used, in order to identify barriers of implementing performance-based budgeting in Tehran University. This model considers nine factors affecting performance-based budgeting implementation that are as following: Performance Evaluation Ability, Technical Ability, Personnel Ability, Organizational Authority, Legal Authority, Procedural Authority, Political Acceptance, Managerial Acceptance and Incentive Acceptance
In current research, existing status of these factors was surveyed by polling university managers and factors having bad status, were identified as a barrier of implementing performance-based budgeting in Tehran University. |
| first_indexed | 2024-04-13T13:31:40Z |
| format | Article |
| id | doaj.art-99ced5ef0ecc44789af0049b89a80b48 |
| institution | Directory Open Access Journal |
| issn | 2645-8020 2645-8039 |
| language | fas |
| last_indexed | 2024-04-13T13:31:40Z |
| publishDate | 2008-07-01 |
| publisher | University of Tehran |
| record_format | Article |
| series | بررسی‌های حسابداری و حسابرسی |
| spelling | doaj.art-99ced5ef0ecc44789af0049b89a80b482022-12-22T02:44:57ZfasUniversity of Tehranبررسی‌های حسابداری و حسابرسی2645-80202645-80392008-07-0115219458Recognition of the Impediments on Establishment of Performance Based Budgeting in the Tehran Universityمحمد صادق ضیائیمجتبی امیریمحسن ابراهیمیOne 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-based budgeting completely and what governments require in order to assure complete implementation. In this research, shah model has been used, in order to identify barriers of implementing performance-based budgeting in Tehran University. This model considers nine factors affecting performance-based budgeting implementation that are as following: Performance Evaluation Ability, Technical Ability, Personnel Ability, Organizational Authority, Legal Authority, Procedural Authority, Political Acceptance, Managerial Acceptance and Incentive Acceptance In current research, existing status of these factors was surveyed by polling university managers and factors having bad status, were identified as a barrier of implementing performance-based budgeting in Tehran University.https://acctgrev.ut.ac.ir/article_19458_08eab0194dc8331b2ba063a6f3a37f44.pdfAllocative Efficiencyperformance appraisalPerformance based budgetingPublic budgeting |
| spellingShingle | محمد صادق ضیائی مجتبی امیری محسن ابراهیمی Recognition of the Impediments on Establishment of Performance Based Budgeting in the Tehran University بررسی‌های حسابداری و حسابرسی Allocative Efficiency performance appraisal Performance based budgeting Public budgeting |
| title | Recognition of the Impediments on Establishment of Performance Based Budgeting in the Tehran University |
| title_full | Recognition of the Impediments on Establishment of Performance Based Budgeting in the Tehran University |
| title_fullStr | Recognition of the Impediments on Establishment of Performance Based Budgeting in the Tehran University |
| title_full_unstemmed | Recognition of the Impediments on Establishment of Performance Based Budgeting in the Tehran University |
| title_short | Recognition of the Impediments on Establishment of Performance Based Budgeting in the Tehran University |
| title_sort | recognition of the impediments on establishment of performance based budgeting in the tehran university |
| topic | Allocative Efficiency performance appraisal Performance based budgeting Public budgeting |
| url | https://acctgrev.ut.ac.ir/article_19458_08eab0194dc8331b2ba063a6f3a37f44.pdf |
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