seyednader mousavi; keyhan azadi; Mohammad Reza Watanparast
Abstract
This Study Aims to Identify and Rank the Importance Degree of Performance-Based Budgeting Challenges With Emphasis on The Role of Cost and Accrual Accounting in The Country's Road Construction Sector. In order to achieve this goal, it was tried to use The Grounded Theory Approach based on the diamond ...
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This Study Aims to Identify and Rank the Importance Degree of Performance-Based Budgeting Challenges With Emphasis on The Role of Cost and Accrual Accounting in The Country's Road Construction Sector. In order to achieve this goal, it was tried to use The Grounded Theory Approach based on the diamond model in the three dimensions of planning, cost analysis and performance management. The present research is practical and descriptive and in order to obtain an answer to the research questions, the required information has been collected through interviews and questionnaires. The statistical sample of the research, according to the subject and objectives of the research, includes academic experts and experts from organizations in charge of implementing the performance-based budgeting system. Research data were analyzed using coding method in Atlas.T software and TOPSIS technique..The Results of Using This Technique Showed an Interesting Result that among the 32 Challenges Studied, The Challenges Related to The Macro-Economic Environment of The Country and Those Related to Country's Economic and Policy-Making Instability, Were More Important than the Challenges specifically Related to The Country's Road Construction Sector Itself in Establishing Performance-Based Budgeting System.
