Prioritizing the Factors affecting Performance Budgeting in the Public Sector Using the DEMATEL Technique

Performance budgeting system serves to promote the effectiveness of organizational resource consumption gained the attention of governments at local and national levels. The question as regards implementing this effective managerial instrument is “What is the prioritization of requirements to fully and appropriately implement performance budgeting on the part of government organizations?” This study had an applied goal and fell under quantitative approaches. In the meantime, this study also used the DEMATEL techniques as a ranking method. Data were gathered through library studies and deep and open interviews with 15 experienced academic professors, activists, and managers of public sector organizations via purposive sampling until the saturation point was reached. The validity of this study was examined and then confirmed by interviewees, and expert professors. The reliability was obtained to be 91% using the retest-reliability method. Results indicated that contexts (systemic, human, structural, and national), and categories (organizational ability, organizations, bodies, administrative- managerial) had the highest and lowest impacts on performance budgeting in the public sector, respectively. Practical results obtained from this research will help organizations to implement programs and activities as best as possible and add effectiveness and efficiency of costs to regular budgeting. Considering the novelty of the application and study of this issue in the public sector, it is expected that this research will have a significant impact on the views of the aforementioned managers and employees who act in a decision-making position for the success of the organization.