Design and Explain the Budgeting model based on Indices of Good Governance in Iran

Document Type : Research Paper


1 Prof., Dep. of Islamic Studies, Faculty of Management, Tehran University, Tehran, Iran

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

3 Assistant Prof in Business Management, Faculty of Literature and Humanities (FLH), Persian Gulf University, Boushehr, Iran


Abstract: The purpose of this study is to identify components of a budgeting system which reflects good governance by improving its indices. To do this, we adopted a mixed (sequential explorative) method. In the qualitative phase of study, we used Theme Analysis for analyzing collected interviews, and then we analyzed the collected questionnaires for conforming our model in quantitative phase. The statistical society of his research comprises academic and practitioner experts in budgeting field among which we chose by Purposive Sampling method. The results of the study are 51 themes grouped in 6 category as follow: spatial plannin, managing stakeholders, implementing operational budgeting, reforming accountant and reporting system, reforming the process of overseeing budget and transparency.These categories makes 17 relations to the good governance indices. Result of Chi Test is meaningful for all relations, consequently the relations are confirmed by experts.


Main Subjects

Allen, R. & Tommasi, D. (2001). Community governance Community governance. paris: OECD Publication.
Alvani, S.M. (2009). Good Governance: A Network of Civil Society Interactors. Journal of Development Evolution Management, 1, 1-5. (in Persian)
Amiri, M., Moghimi, S.M. & Ghorbani, F. (2010). Challenges, Problems, and Guidelines of Budgeting Systems in Higher Education, case study: "University of Tehran", journal of the accounting and auditing review, 17 (1), 3-16. (in Persian)
Azar, A. & Amirkhani, T. (2011). Public Budgeting: Budgetary Institutions And Local Budget. Tehran: SAMT. (in Persian)
Babajani, G. & Babaei, M. (2011). The Impact of Establishment of Audit Committee and Internal Audit Unit on Improvement of the Financial Accountability of the Universities and Research Institutions. Journal of Accounting Knowledge, 2 (4), 7-28. (in Persian)
Cardos, I. R. (2014). New Trends In Budgeting: A Literature Review. Practical Application of Science, 2 (2), 483-490.
Coates, P. (2004). Governance, Management, and Performance: They Matter. Public Administration Review, 64 (5), 630-633.
Danaeifard, H. & Mozafari, Z. (2008). Improve the Reliability and Validity in Qualitative Research Management: Reflection on Audit Strategies Research. Management Research, 1 (1), 19-52. (in Persian)
Dellicour, D. & Sacaze, J.P. (2012). Promoting good governance through development aid:the European Commission’s approach. Crime Law Soc Change, 58, 551–562.
Egbide, B.C. & Agbude, G. (2012). Good Budgeting And Good Governance: A Comparative Discourse. The Public Administration and Social Policies Review, 2 (9), 1-12.
Fubbs, J. (1999). The Budget Process and Good Governance. Amsterdam: Association of European Parliamentarians with Africa.
Huque, A.S. (2013). Can Public Management Contribute to Governance in Developing Countries? Evidence from Hong Kong. Public Organization Review, 13, 397-409.
Jordan, M. M. & Hackbart, M. (2005). The goals and implementation success of state performance-based budgeting. Journal of Public Budgeting, Accounting & Financial Management, 17 (4), 471-478.
Kardosa, M. (2012). The reflection of good governance in sustainable development strategies. Procedia - Social and Behavioral Sciences, 58, 1166 – 1173.
Kaufmann, D., Kraay, A. & Zoido-Lobaton, P. (2000). Governance Matters II:Updated Indicators for 2000-01. Policy Research Working Paper. Washington DC: World Bank.
Kordbache, M. (2006). Performance-Based Budgeting. The Journal of Planning & Budgeting, 101(???), 3-32. (in Persian)
Lapsley, I. & Rios, A.M. (2015). Making sense of government budgeting: an internal transparency perspective. Qualitative Research in Accounting & Management, 12 (4), 377-394.
Lytvynchenko, G. (2014). Programme management for public budgeting and fiscal policy. Procedia - Social and Behavioral Sciences, 119(???), 576 – 580.
Narayan, A. K. (2014). Accounting and accountability challenges: Implementing sustainability in tertiary organisations. Pacific Accounting Review, 26 (1), 94-111.
Osisioma, B. C. (2013). Budgeting, Auditing And Governance: Implementing The accountability Framework. February. Available at: http://works.bepress. com/prof_ben_osisioma/6.
Pourezzat, A. A. & Seyed Rezaei, M. (2016). Justice-Based Budgeting for the Development of Trans-Regional. Tehran: Center for the Islamic-Iranian Model of Progress. (in Persian)
Pourezzat, A. A. & Taheri Attar, GH. (2010). Application of Good Governance for Nation Building in light of Interdisciplinary Studies. Scholarly Journal of Interdisciplinary Studies in the Humanities, 3 (1), 173-193. (in Persian)
Robinson, M. & Last, D. (2009). A Basic Model of Performance-Based Budgeting. International Monetary Fund: Fiscal Affairs Department.
Schiavo-Campo, S. & Daniel Tommasi, D. (2010). Managing Government Expenditure. Trans by Ghasemi, M. & Lamei, B. Philippines: Asian Development Bank (ADB). (in Persian)
Shah, A. (2007). Budgeting And Budgetary Institutions: Public Sector Governance And Accountability Series. Washington, D.C.: The World Bank.
Straussman, J. & Renoni, A. (2009). Establishing a Parliamentary Budget Office as an Element of Good Governance: Comparative Assessment of Parliaments Note Series. New York: center for international development.
United Nations. (2007). Public Governance Indicators: A Literature Review. New York: United Nations: Department of Economic and Social Affairs.
Vian, T. (2010). Good Governance And Performance-Based Budgeting: Factors Affecting Reform Progress In Lesotho Hospitals. Boston: Boston University: University Professors Program.
Vian, T. & Bicknell, W. J. (2013). Good Governance and Budget Reform in Lesotho Public Hospitals: Performance, Root Causes, and Reality. Health Policy & Planning, 1(1), 1-12.
Wildavsky, A. (1978). A Budget for All Seasons? Why the Traditional Budget Lasts. Public Administration Review, 38 (6), 501-509.
worldbank. (2016). Retrieved from
Zyl, A. V. (2014). How Civil Society Organizations Close the Gap between Transparency and Accountability. An International Journal of Policy, Administration, and Institutions, 27 (2), 347–356.