A theoretical study of participatory budgeting managers’ accountability in experimental research
Budgeting seek to establish a link between performance indicators and resource allocation, there for it is based on two points: the relationship between the budget and the result and the relationship between performance indicators and evaluation. In the first stage, factors affecting budgeting are identified, and in the second stage the best factors influencing the determination of budgeting are identified. Public financial management is one of the duties of government or managers. Which affect the performance of various department? Budgeting is one of the most important accounting tools that governments and organization use to plan and control their income and expenses. Budgeting allows managers to focus on the future, and managers can anticipate and plan their problem in advance. From facing sudden and problematic expenses, plan in advance and prioritize expenses so that they are able to face the upcoming challenges. One of the important tasks of managers is to use participatory budgeting instead of using traditional budgets, so that they can be fully aware, budget the cost.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.