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nazari, M., tavallaee, R., solgi, M. (2020). A Comparative Study of Public Sector Budgeting System with Performance-Based Budgeting. Electronic and Cyber Defense, 1(3), 73-107.
mohammadreza nazari; Rouhollah tavallaee; mohammad solgi. "A Comparative Study of Public Sector Budgeting System with Performance-Based Budgeting". Electronic and Cyber Defense, 1, 3, 2020, 73-107.
nazari, M., tavallaee, R., solgi, M. (2020). 'A Comparative Study of Public Sector Budgeting System with Performance-Based Budgeting', Electronic and Cyber Defense, 1(3), pp. 73-107.
nazari, M., tavallaee, R., solgi, M. A Comparative Study of Public Sector Budgeting System with Performance-Based Budgeting. Electronic and Cyber Defense, 2020; 1(3): 73-107.

A Comparative Study of Public Sector Budgeting System with Performance-Based Budgeting

پژوهش‌های راهبردی بودجه و مالیه
Volume 1, Issue 3, December 2020, Pages 73-107    PDF (2.16 M)
Document Type: Original Article
Authors
mohammadreza nazari* 1; Rouhollah tavallaee2; mohammad solgi3
1finance department
2management department, management and economy faculty
3Islamic financial management, management and economic, imam hossein university, Tehran, Iran
Receive Date: 10 October 2020,  Revise Date: 15 October 2020,  Accept Date: 15 November 2020 
Abstract
Performance based budgeting approach integrate performance and budget. This approach relate budget fund to organization performance and expected result clearly. The purpose of this research is comparative study of public sector budgeting system with performance based budgeting. This research is mixed (qualitative-quantitative) study. In qualitative phase literature review and deep interview methods and in quantitative phase variable -oriented comparative approach was used. Statistic samples in qualitative phase was 8 experts in public finance and in quantitative phase was 50 budget manger in branches. Finally, thematic analyze and compare mean and ANOVA were used in qualitative and quantitative phases respectively. The findings show that budgeting system in public finance in some components such as strategic planning, control and monitoring, and performance auditing is consistent with performance based budgeting, and in some components such as responsibility and motivation system, costing, performance based planning, change management and documentation, and performance management requires adjustment and enforcement.
 
Keywords
performance-based budgeting; public finance; public sector; mixed method
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