Document Type : Descriptive

Authors

1 PH.D. Canditate of Development Administration, Universitu of Tehran, Tehran, Iran

2 Professor of Public Adinistration, Universitu of Tehran, Tehran, Iran

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 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.

Keywords

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