نوع مقاله : مقاله پژوهشی
1 دکتری حسابداری، دانشگاه شهید باهنر کرمان، ایران.
2 دانشجوی دکتری مدیریت بازرگانی ((DBA، دانشگاه تربیت مدرس، تهران، ایران.
عنوان مقاله [English]
The aim of this study was to evaluate the feasibility of implementing performance-based budgeting in the Armed Forces of the Islamic Republic of Iran with the approach of improving productivity. For this purpose, first, through the study of related texts and interviews with budget experts in the Armed Forces of the Islamic Republic of Iran, sufficient knowledge was gained in this field using exploratory analysis method. Then, in order to localize the implementation of performance-based budgeting in the Armed Forces of the Islamic Republic of Iran, the Shah model, which examines the three factors of "ability", "authority" and "acceptance" in implementing performance-based budgeting, was combined with three factors: "general knowledge", "requirements" and " Executive Steps ", which were the result of studying texts and conducting interviews.
The research findings showed that in the field of ability, There is the evaluate performance ability, technical ability and manpower ability In the field of authority, there is not enough procedural and organizational authority, while there is legal authority. In the field of acceptance, none of the three types of acceptance: motivational, political and managerial does not exist. Also in the field of general knowledge, knowledge of performance-based budgeting concepts is not enough, but there is a good familiarity with the concepts of cost. On the other hand, in the field of requirements, determine performance indicators is appropriate, but there is no intellectual inclination and financial support. Finally, a model was designed for the successful implementation of performance-based budgeting in the Armed.