Public Administration
MirYaghoub SeyyedRezaei; Ali Asghar Pourezzat; Arian Gholipour
Volume 5, Issue 3 , July 2017, , Pages 47-64
Abstract
Budget is the most important tools of justice development in the country and influenced by the performance of a wide range of the relevant factors. Regard to the extent and complexity of the budgeting process, trying to identify the factors affecting justice heed has the great importance. In this study ...
Read More
Budget is the most important tools of justice development in the country and influenced by the performance of a wide range of the relevant factors. Regard to the extent and complexity of the budgeting process, trying to identify the factors affecting justice heed has the great importance. In this study have tried series of affecting factors during open and semi-structured interviews with budgeting experts has identified. The method of the study was grounded theory. Snow-ball sampling continued until complete data saturation. Open and semi-structured interviews held with experts of the Country Management and Planning Organization (those in charge of formulating the budget bill and analysts of budget document are considered as the main informants). Data analysis was done through coding (open, axial and selective). Findings suggest that two major categories of “national and trans-regional factors” and “regional and provincial factors”, each containing different categories, affect justice development directly or indirectly through budgeting system and allocation of public budget.
Mir Yaghoub SeyyedRezaei; Ali Asghar Pourezzat
Volume 4, Issue 4 , September 2016, , Pages 67-80
Abstract
Budget as the heart of policy-making process and budgeting as the most important process of decisionmaking in public institutions has the importance that their reform are considered as the reform of the government and the state affairs; reform that should focus on learning toward better budgeting because ...
Read More
Budget as the heart of policy-making process and budgeting as the most important process of decisionmaking in public institutions has the importance that their reform are considered as the reform of the government and the state affairs; reform that should focus on learning toward better budgeting because budget reflects the government's activities and policies. This is while the accomplished researches and the introduction of multiple budgeting systems over the past years, has a story of the inefficiency of common budgeting systems in most countries; spreading this situation to our country persuaded the researchers to study in this case besides considering related observations to social and historical tissue. Therefore, this study aimed to identify the characteristics of an appropriate public budgeting system in viewpoint of experts and connoisseurs in field of budgeting and studying various perspectives in this area. Research method has been thematic analysis and main tool for data collection was interview. According to analysis of gathered data, five main themes with a set of sub-theme were identified as the headings of "realism and technology-driven", "reform-oriented and learning", "scientism and Knowledge-driven", "goal-oriented" and "value-oriented". It seems that taking into account these themes in government budgeting system and move toward the budget and budgeting reform, can be hoped that this important document guide society to excellence in learning path towards development and progress.
