The Relationship between Performance-based Budgeting Characteristics with the Integrated Reporting Approach in the Public Sector
Article Type:
Research/Original Article (دارای رتبه معتبر)
This research explains the relationship between performance-based budgeting characteristics and the integrated reporting approach in Iran's public sector. This research is applied research in terms of its purpose, quantitative research in terms of methodology, and descriptive and survey research in terms of data collection and analysis. The statistical population includes all experts related to planning and budgeting in the public sector and expert university professors. The determination sampling method is that 250 questionnaires were distributed among the community members and 64 questionnaires were analyzed due to the presence of complete information. Therefore, the data collection tool is a researcher-made questionnaire based on the model provided by Pourghaffar et al. (2021 and 2022) with a 5-point Likert scale. The current research includes 6 hypotheses. SPSS and PLS software and structural equation analysis were used to analyze the hypotheses. The results showed 6 indicators in the hypotheses: legal requirements with the approach of government administration in the style of the private sector, strategic planning system, accounting and auditing system of management performance, information technology infrastructure with the perspective of organizational architecture and integrated systems, attention Human capital and incentive policies, the process approach and process management are directly related to the establishment of performance-based budgeting with an integrated reporting approach in the public sector of Iran. In other words, the government can use these indicators to achieve performance-based budgeting goals.
Iranian Journal of Accounting, Auditing and Finance, Volume:7 Issue: 4, Autumn 2023
57 to 75  
دانلود و مطالعه متن این مقاله با یکی از روشهای زیر امکان پذیر است:
اشتراک شخصی
با عضویت و پرداخت آنلاین حق اشتراک یک‌ساله به مبلغ 990,000ريال می‌توانید 70 عنوان مطلب دانلود کنید!
اشتراک سازمانی
به کتابخانه دانشگاه یا محل کار خود پیشنهاد کنید تا اشتراک سازمانی این پایگاه را برای دسترسی نامحدود همه کاربران به متن مطالب تهیه نمایند!
  • حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران می‌شود.
  • پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانه‌های چاپی و دیجیتال را به کاربر نمی‌دهد.
In order to view content subscription is required

Personal subscription
Subscribe for 50 € euros via PayPal and download 70 articles during a year.
Organization subscription
Please contact us to subscribe your university or library for unlimited access!