نویسندگان
1 مربی حسابداری، گروه حسابداری، دانشگاه آزاد اسلامی واحد تهران
2 استادیار، گروه حسابداری، دانشگاه آزاد اسلامی واحد یزد
3 دانشجوی دکتری حسابداری دانشگاه علامه طباطبایی
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
In the 80s as a result of promotion of responsibility and accountability level of governments and citizenship demands, the European countries intended to transform and revolutionize management systems of these organs which results in the modern approach towards public sector. As such, the formation of functional planning begins at a time that the paradigm of modern public management has been mooted and gradually implemented in European countries. The main characteristic of modern public management is to emphasize efficiency and effectiveness, cost effectiveness and employment of public resources by private sector mechanisms which result in functional budgeting rather than program based budgeting. The change and improvement of budgeting system is on the agenda of the then management and planning organization from ten years ago. But after the passage of ten years, most budget experts are of the opinion that it is not useful. The central purpose of this research is to recognize and determine the obstacles and problems in the way of implementation of the functional budgeting system in the administration section of Yazd province by taking polls. Data have been analyzed by fuzzy hierarchical analysis. Findings reveal that accountability, motivation and change management have been ranked as having top priority.
کلیدواژهها [English]
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