Identifying the effective factors operational budgeting in the public sector using multifaceted foundation data theory

The question that is raised today in the field of implementation of operational budgeting is "What requirements and needs should be considered in order to fully and properly implement operational budgeting by government organizations?" This research seeks to identify a model to explain the key and effective factors of operational budgeting in the public sector, and the key factors extracted to identify a suitable model through Delphi research are submitted to experts and after obtaining consensus as the ideal model of the budget system. Operational planning should be introduced.This research has a qualitative approach and multi-grounded theory method was used as a research method. The method of data collection, library studies and in-depth and open interviews with 15 experienced university professors and activists and managers of public sector organizations through targeted sampling is discussed until the saturation point is reached. The validity of the research was confirmed by the interviewees and experts. Reliability was also obtained using the retest method of 91%. To analyze the data, the continuous comparison method was used during three stages of open, central and selective coding. Data analysis showed that political, functional, and organizational factors as causal factors; Organizational ability, organizations and organs, management, as categories; Systemic, human, structural, national factors as background factors; organizational, process, economic factors, as intervening factors; Technical and society factors were identified as organizational and national strategies and consequences as the consequences of effective factors in operational budgeting in the public sector.