Describing Elements of Good Governance in Policy Making of Budgeting System in Iran

Achieving good governance in the country is one of the important purposes in societies and for governments around the world. To do this, they need to allocate resources to diverse goals effectively and efficiently. Since the budgeting system is the main means for allocating the resources to policies and plans in every country, its importance is undeniable for good governance. In this study, we are seeking to identify and describe the components of a policy making in Good Budgeting system for our country by which we meet good governance in our country. To meet this goal, we adopt a qualitative method called Theme Analysis by which we analyze data from three sources: the literature review, interview with experts, and comparative study budgeting system of selected countries. The result of our study is a good budgeting system that components in form of 8 categories and 61 related themes, That is followed.