Identifying the Factors Affecting Budget Approval in Defense Organizations

Maintaining the military capability and improving its efficiency is a necessary matter in the Islamic system which requires the provision of necessary resources and facilities and proper management and the budget plays an important role in this regard. Accordingly, the purpose of this study is to identify and prioritize the most important factors affecting the approval of the budget in a military system.This research is an applied research in terms of results and collection method with a survey (Delphi) research and data type, it is a mixed method and in terms of the time period, it is a cross-section. In this research, interview and questionnaire tools have been used to collect data. The statistical population of the study consists of three major groups (1) experts in the field of planning and programming who are familiar with the budgeting process, and (2) managers and experts of the General Staff of the Armed Forces, and (3) managers and experts involved budgeting in the Planning and Budget Organization .Based on the research model, the factors affecting budget approval have been identified in two categories of environmental (external) factors and non-environmental (internal) factors. The results show that non-environmental factors (internal) have more priority than environmental factors (external) over the budget approved by a military institution.