Significant Factors of Budgeting System toward Fulfill the Regional Justice

Justice-oriented growth and development in the any country is important goal of governments and satisfy this goal require the growth and development in all regions of country. One of the most important instruments of governments to accomplish justice is the public budget of the country which is under the influence of the way that budgeting system functions. Therefore, this study aimed to “identify significant factors in the Iran Budgeting systems in order to fulfill regional justice through public budget”. The method of the study was grounded theory and Data analysis was done through coding (open, axial and selective). Open and semi-structured interviews with Management and Planning Organization experts who are responsible for the formulation of the budget bill and also budget document analysts are the main tool for collecting data. By analyzing data through open, axial and selective coding, main category of study entitled “significant factors in budgeting systems”.