A Review on the Role of Executives Accountants in Performance Based Budgeting

Monitoring the outputs is mainly considered in performance based budgeting. This study seeks to explain the position and the role of in payments performance based budgeting. Data is collected by interview about financial monitoring, comparative studies, international standards and guidelines. In other words, this study investigates and explains how comptrollers do financial monitoring in performance based budgeting. Moreover, it recognizes legal and structural deficiencies for development of financial monitoring effectiveness by comptrollers in ministry of economic affairs and finance. Population includes comptrollers: State Audit Office Accountants, Authorities Detection Authorities, managers of ministry of economic affairs and finance, auditors of government accountability office, and inspectors of inspection organization. The scope of this study is all of executive organizations concerning on 219 section of fifth national development plan that use whole country budget. The results related to 4 indexes (structure, regulations, financial monitoring and governmental management) show that the roles of comptrollers should be changed with new budgeting system appropriately.