Exploratory Study of Factors Affecting Regional Justice in Budgetary Policies in Iran

Budget is the most important tools of justice development in the country and influenced by the performance of a wide range of the relevant factors. Regard to the extent and complexity of the budgeting process, trying to identify the factors affecting justice heed has the great importance. In this study have tried series of affecting factors during open and semi-structured interviews with budgeting experts has identified. The method of the study was grounded theory. Snow-ball sampling continued until complete data saturation. Open and semi-structured interviews held with experts of the Country Management and Planning Organization (those in charge of formulating the budget bill and analysts of budget document are considered as the main informants). Data analysis was done through coding (open, axial and selective). Findings suggest that two major categories of “national and trans-regional factors” and “regional and provincial factors”, each containing different categories, affect justice development directly or indirectly through budgeting system and allocation of public budget.