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Paper Information

Journal:   ECONOMIC STRATEGY   FALL 2012 , Volume 1 , Number 2; Page(s) 7 To 46.
 
Paper: 

A CONCEPTUAL MODEL TO REFORM IRAN'S BUDGETING SYSTEM

 
 
Author(s):  NOBAKHT MOHAMMAD BAGHER*
 
* ECONOMICS RESEARCH GROUP, INSTITUTE FOR STRATEGIC RESEARCH
 
Abstract: 

This paper is based on an applied research whose main question is: “Which budgeting system is more suitable for the realization of strategic goals of the Islamic establishment as well as its general policies and medium-term development programs?” To answer this and other questions, the present research has been carried out in three stages through an analytical method. In the first stage, library method has been used to study documents related to background of budgeting and its theoretical fundaments as well as global experiences and findings resulting from domestic studies and upstream documents of the Islamic establishment. In the second stage, an analytical comparative method has been used to analyze and compare findings resulting from national and international experiences with the optimal budgeting structure, with upstream documents of the Islamic establishment. In the third stage, meta-analysis has been used to analyze optimal structure of the country’s budgeting system and conclusions have been offered.
At last, after making sure about correctness and lasting nature of the findings by a group of relevant experts, the conceptual model for reforming the country’s budgeting structure has been proposed on the basis of the upstream documents of the Islamic establishment and international standards.

 
Keyword(s): SYSTEM, ECONOMIC BUDGET, PERFORMANCE, BASED BUDGETING
 
References: 
  • ندارد
 
  Persian Abstract Yearly Visit 66
 
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