Jafar Babajani; Behrooz Khodarahmi
Volume 11, Issue 41 , April 2014, , Pages 1-36
Abstract
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 ...
Read More
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 accessing evolutionary managerial skills to coordinating suitable transition from a budgeting system to another one, so the recognition and extraction of key factors of an successful strategic evolutionary management according to adaptive research in best practice countries, could be an illustrator of such an important path. Investigating the shifting trends of OECDs countries budgeting practices shows a clear sequential steps in implementing performance budgeting.In this research, the success performance budgeting indexes in questionary based format gather the experts opinion after a studding the performance budgeting conceptual frameworks of the selected countries successfully implement this view and the appraisal of the reaching consensus about the asked indexes has been done according to the statistical tests.Finally this research shows that the applied paradigm of performance budgeting in IRAN in not suitable, and present a feasible model of implementing such a view in Islamic Republic of Iran.
