The budgeting model based on the ideal performance and the success of the performance audit in the companies under the Ministry of Energy

Document Type : Research Paper

Authors

1 Ph.D. Student in Accounting, Sanandaj Branch, Islamic Azad University, Sanandaj, Iran.

2 Assistant Professor of Accounting, Kangavar Branch, Islamic Azad University, Kangavar, Iran.

3 Assistant Professor of Accounting, Sanandaj Branch, Islamic Azad University, Sanandaj, Iran.

10.30473/gaa.2024.70950.1726

Abstract

Subject and Purpose of the Article: Budgeting Based on Performance is the allocation of budget to the results, which if done correctly will improve the Performance Audit. The purpose of the present study is to present a mathematical model of budgeting based on performance in order to use it in the companies under the Ministry of Energy, so that its effect on the success of the performance audit can be investigated.
Research Method: In the first stage, the fuzzy Delphi method and mathematical calculations was used to confirm the ideal budgeting components. In the second step, the DEMATEL method was used to present the performance audit success model. 5 experts in the field of budget and finance in the subsidiary companies of the Ministry of Energy were used to answer.
Research Findings: The findings of the fuzzy Delphi confirmed the 8 components to increase synergy with ideal budgeting and components of ideal budgeting are applicable in Ministry of Energy companies, and performance audit and budgeting based on ideal performance have a close relationship with each other.
Conclusion, Originality and its Contribution to the Knowledge: This model is useful for the working procedures of the Program and Budget Organization and the Supreme Audit Court.

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History

  • Receive Date: 05 April 2024
  • Revise Date: 11 July 2024
  • Accept Date: 13 July 2024

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