Developing a Budgeting Model in Iran Based on Economic Growth and Regional Competitiveness by System Dynamics Approach

Message:
Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:

The scarce resources and diverse needs in the country have made budgeting a very important and challenging issue for macroeconomists and decision makers. Given the government structure of the Iranian economy and the concentration of much of the financial resources in the hands of the government, the budgeting system has a significant impact on the entire Iranian economy as well as on the growth or underdevelopment and economic development. Therefore, considering the importance and necessity of this issue in this study, the main objective is to present a budget implementation model with system dynamics approach and to consider the variables of economic growth and regional competitiveness. For this purpose, using the Delphi method, 17 experts identified the influential variables (including flow, accumulation, endogenous, and extroverted auxiliary variables), then model structure, cause and effect diagrams and state-flow diagrams and conceptual relationship between variables in Vensim software. It was drawn. After the simulation, the validity of the model was reevaluated by three tests of boundary adequacy, structural and behavioral assessment, and finally, by examining four related scenarios (budget management, improvement of competitiveness, inflation control and comprehensive) the inflation control scenario was proposed. .

Language:
Persian
Published:
Iranian Management Accounting Association, Volume:10 Issue: 37, 2021
Pages:
25 to 41
https://www.magiran.com/p2282131  
سامانه نویسندگان
  • Amiri، Mojtaba
    Author (3)
    Amiri, Mojtaba
    Associate Professor Department of Public Administration, Faculty of Management, University of Tehran, University of Tehran, Tehran, Iran
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