Implementation of performance-based budgeting system based on the Balanced Scorecard in Science Policy Research Center

Document Type : Research Paper


1 Associate Prof. in Public Administration, University of Teheran, Tehran, Iran

2 Associate Prof. in Business Management, Allameh Tabataba'i University, Teheran, Iran

3 MSc, Student of Public Administration, University of Tehran, Teheran, Iran


Science Policy Research Center، As an academic- public organization is subsidiary of the Ministry of Science, Research and Technology; which has attempted to develop a strategic plan. The next step in the operationalization of the strategic plan will be, its relationship with the duty applications, such as financial programming and the budget. Performance based budgeting is the budgeting system used for this purpose. The purpose of the study is how to implement performance based budgeting in order to communicate the annual budget with strategic plan with using the Balanced Scorecard in the Science Policy Research Center of the country. To collect information observation, interviews and review documents and archival library have been used. The research method is action research which two-cycle action have been taken during this study. Statistical Society of research is administrative and financial experts of Secretariat of SRT , managers and experts of STRC and expert of MPO that for sampling we used judgment one. This study is applied one and used a qualitative approach. Results of research will be dimension of Implementation of performance-based budgeting, how to implement and the distribution of the budget during the strategic plan in order to strategic issues.


Main Subjects

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