AN IDENTIFICATION OF THE BARRIERS TO ESTABLISHMENT OF PERFORMANCE BASED BUDGETING: EVIDENCES FROM THE IRANIAN MINISTRY OF ECONOMIC AFFAIRS AND FINANCE
Journal Title: European Journal of Business and Social Sciences - Year 2015, Vol 4, Issue 2
Abstract
This research aims to identify the barriers to establishment of performance based budgeting in the Iranian Ministry of Economic Affairs and Finance. To do so, the three branch model was used. The statistical community of research is comprised of all the managers, deputies and personal involving in the departments related to performance based budgeting at the Ministry. According to Cochran sampling formula and with using the simple randomly sampling method, 194 individuals were selected for whom the questionnaires of the research were given. The data from the questionnaires was analyzed by fitting the structure equation model. It was found that the individual barriers including the behavioral, underlying and structural ones play vital role in establishment of performance based budgeting the Ministry. Also, the findings indicated that the structural and underlying barriers interacted with behavioral barriers. The result from ranking the barriers by using Friedman test showed that the priority of barriers in terms of significance is structural, behavioral and underlying, respectively.
Authors and Affiliations
Zohreh Jafarniya| “M.A” of public management on finance, Islamic Azad University, Tehran central branch, Hossein Ali Jahed| Assistant professor, a faculty member of Islamic Azad University at Yadegar Imam Khomeini branch, corresponding author Email 1: Zjafarnia@yahoo.com
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