An investigation of the problems with performance-based budgeting in Iran's Police and solutions to resolve them

In this study, the problems with performance-based budgeting in Iran’s Police and solutions to resolve these problems are examined. The statistical population consists of all the accountability agents in Iran’s Police being selected through simple sampling method and the Cochran Formula that comprised of 84 individuals. This is an applied research by purpose and descriptive research by data collection method. The research tool was a budgeting questionnaire (2010). In this study, the content-related validity and Cronbach’s Coefficient Alpha were utilized to ensure the validity and reliability of the questionnaire, respectively. The value of Cronbach’s Coefficient Alpha was found to be 91%, which indicates acceptable reliability. In this study, the statistical analysis was carried out at two levels. Using deductive analysis, results show that there is a meaningful relationship between performance-based budgeting and managerial factors. The problems with performance-based budgeting, including respectively 1) technical and process factors, 2) human factors, and 3) environmental factors, have relationship with the managerial factors. Furthermore, the Friedman test results show that the technical and process factors rank first among these factors. Hence, it is suggested that the factors related to these problems be identified and resolved during performance-based budgeting.