Barriers and Challenges of performance Budgetting with Emphasis on the Roles of Pricing and Accrual Accounting in the public Sector (case study: road construction), A Grounded Theory Approach

considering the current situation of the country in terms of limited financial resources available to the public sector and the need for efficient and effective spending in achieving the goals of development programs and the importance of establishing performance-based budgeting in the public sector and considering the study gap in identifying barriers and challenges This budgeting system in the country, this study seeks to provide an operational model including challenges and obstacles to the implementation of performance-based budgeting system with emphasis on the role of pricing system and accrual accounting basis in the public sector and especially in the Road sector. Due to the lack of definitive function of foreign theories in the literature on domestic organizations and the need to pay attention to the dimensions and local nature of the problem in the country, in this regard, using the grounded theory approach and a sample of academics and experts of organizations responsible for performance-based budgeting system, we tried to list the obstacles and challenges, as well as the solutions to overcome the obstacles and challenges, also the expected consequences after the successful implementation of this financial system in the country. The findings of this study indicated that the experts participating in the interviews, listed the current unstable economic environment and policy-making and the instability of government funding, as well as the lack of a clear and transparent process and path for establishing a performance-based budgeting system, as the most important challenges. They have seen the implementation of this type of financial system in the country. Also, according to the opinions of experts and during the interviews, 13 solutions and 7 consequences of the successful implementation of this type of financial system in the country were presented.