Investigating the Effect of Internal Organizational Factors on the Quality of Budget Implementation Based on the Performance of Project-Oriented Organizations in Iran's Housing Sector

The purpose of the present study is to investigate the influencing factors on the quality of implementation of performance-based budgeting in project-oriented organizations in the housing sector of Iran.

This research is a qualitative-quantitative study. In the qualitative aspect, theme analysis was employed, while the Fuzzy-Delphi technique and developed Kepras were utilized in the quantitative aspect. The research factors were derived from interviews with experts and theme analysis. The statistical population of the study comprises employees specializing in project planning and budgeting within project-based companies operating in Iran's housing sector. The sampling method was purposive, and the sample size consisted of 20 experts with relevant knowledge and experience in project-based organizations in the housing sector. To screen and prioritize dimensions and indicators, two questionnaires for expert assessment and prioritization were utilized, and fuzzy techniques - Delphi and Kapras - were employed for analysis.

Among the indicators calculated from interviews with experts, using the theme analysis tool and employing the Fuzzy-Delphi technique for screening, 13 indicators had a fuzzy number higher than 0.7. The developed Kepras technique was utilized for the final prioritization. Through the Kepras technique, three indicators of importance intensity (weight 0.33), degree of certainty (weight 0.33), and expertise of experts (weight 0.33) were analyzed. According to the results, the indicators with the highest priority are business intelligence, information technology infrastructure, transparency, stakeholders, drafting laws in line with performance-oriented budget, and supervision.

For the optimal implementation of performance-based budgeting in the housing sector, business intelligence, information technology infrastructure, transparency, and stakeholder engagement hold special priority.