Obstacles Ahead of the Precise Performance Reporting of Operational Budgeting in the Army of the IRI

Planning، making a cost calculation and performance assessment are identified as the three main elements of operational budgeting. Making an attempt to evaluate the operational progress and also to achieve their goals، the accurate and precise reporting in conformity with realities، precise، scientific and practical mechanism and procedures are taken as the basic and crucial necessities of a successful operational budgeting. This study was an attempt to identify obstacles ahead of the precise performance reporting of operational budgeting in Iranian army and also aimed to explain solutions to overcome the obstacles. These obstacles are classified in 4 groups including technical، skill، structural and mechanism obstacles. In this study، identification of obstacles’ indicators and evaluation of their significance was also investigated. This study was conducted in terms of mixed method. For data analysis، both qualitative and quantitative method including interview via expert consultation، document and library resources and mean test method were run. The mean tests of 131 questionnaires including 12 questions were estimated using Cronbach Alpha method releasing 0. 887 The findings of the questionnaire and expert consultation revealed that the skill obstacles are of most significance while technical، structural and mechanism obstacles respectively enjoyed the significance. In a bid to overcome the obstacles، some suggestions are made based on the obtained results and academic elites ’consultation. These obstacles can be removed in the light of observing the suggestions made.