Identifying the drivers of future strategic thinking of managers in the Iranian budgeting system with a futures research approach

The present study uses exploratory-survey research method ‎to look at the factors affecting strategic thinking in Iran's ‎budgeting system with a futures research approach. Futurism ‎is used in strategic thinking to describe the processes that help ‎decision makers guide future plans in organizations. ‎Therefore, recognizing and designing a budgeting system ‎based on futures studies and using strategic management ‎skills can contribute to the success of the establishment of the ‎country's budgeting system. Semi-structured study technique ‎and snowball sampling method have been used to collect the ‎required data. The interviewees of this research are experts ‎and professors of accounting, management and economics ‎with expertise in budgeting. To identify driving forces in the ‎next ‎‏20 ‏years, first think of experts, open questionnaires and ‎interviews Experts and then a fuzzy Delphi was executed to ‎create a final consensus. The selection of experts was based ‎on the method of theoretical sampling of snowballs and ‎theoretical saturation Delphi results Two-sentence test and ‎fuzzy Delphi were used. After preparing the list of initial ‎proponents, with the opinions of professors specializing in ‎this field as well as experts in the interview stage, the initial ‎propulsion is aggregated and It was modified and finally ‎‏22 ‏drivers were selected and sent to Delphi stage experts. The ‎results showed that ‎‏22 ‏drivers are among the most important ‎drivers in the future of strategic thinking in the country's ‎budgeting system. In this study, ‎‏22 ‏propulsions were ‎identified, which were approved by experts.‎