mohamadreza Amini; Adel Azar; Karim Bayat; Ameneh Khadivar
Volume 22, Issue 4 , February 2019, , Pages 225-247
Abstract
Using Performance Based Budgeting (PBB) system in Iran has begun. However different organizations claim to establishment and implement this system but their progress is not satisfactory. Therefore, in order to evaluate its progress, using the organization's maturity models, various studies have been ...
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Using Performance Based Budgeting (PBB) system in Iran has begun. However different organizations claim to establishment and implement this system but their progress is not satisfactory. Therefore, in order to evaluate its progress, using the organization's maturity models, various studies have been presented in designing the PBB maturity model.
In this study, by reviewing the maturity reference models as well as two PBB maturity models that presented in the budgeting literature, the weaknesses of the current maturity models is presented and the new PBB maturity model is presented. After interviewing budget experts in decision-making organizations such as the country's planning and budgeting organization and the Audit Court, as well as using the elite capacity in universities such as Tarbiat Modares, Tehran, Shahid Beheshti, Al-Zahra, etc. the lack of consideration on the results section in maturity models has been identified as shortcomings in current maturity models, especially budget maturity models.
Accordingly, the developed PBBM model is defined in terms of capabilities and results, and for the measurement of each of these two parts, a tree of indices and sub-indicators are defined. Utilizing the research model enables organizations to evaluate their progress in establishing and implementing a performance-based budgeting system by performance indicators
