Tracing Iran Budgeting System Challenges in Order to Develop Regional Justice Approach with Fuzzy Technique

Document Type : Research Paper

Authors

1 Ph.D. Candidate of Development Administration, Faculty of Management, University of Tehran, Iran

2 Prof. of Public Administration, Faculty of Management, University of Tehran, Iran

3 Ph.D. Candidate of Science and Technology Policy Making, Faculty of Management, University of Tehran, Iran

Abstract

Social systems are driven by values ​​that sometimes shape the basis and foundation of systems; values ​​like justice that deemed as the first virtue of social institutions, the cornerstoneof state and government legitimacy, and the essence of governmental policy making purposes. One of the most important and wise government instruments to achieve this goal is public budget of the country; an instrument that represents all activities and actions of government, and all dominant values ​​on government policies. Therefore, in this study with emphasize on the important and effective role of budgeting in justice achievement process, the validity of findings from other studies, under title "challenges of Iran budgeting system toward achieve regional justice through public budget" examined. In this study, to confirm the research findings (obtained from grounded theory), Fuzzy Delphi method has been used and attempted to refer to the experts, rankings the indicators of good budgeting is done. According the finding, all factors presented in tables have) enough credit, and in the process of increasing the regional justice are effective.
 

Keywords

References

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Accounting and Auditing Review
Volume 23, Issue 4
2016
Pages 483-506

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