The purpose of this paper is to identify and prioritize effective factors in the performance based
budgeting (PBB) in Telecommunication Company of East Azerbaijan, Iran. The participants of the study
include 96 managers, vice-managers and employees of financial, administrative and budgetary units of
the company. The tool for data collection in this study was a questionnaire that has 53 questions which
was distributed after proving its validity and reliability. After collecting the questionnaire, the data
obtained were summarized and classified using descriptive statistical methods and in order to test the
research hypotheses, SPSS, Excel and TOPSIS software were used. The results showed that
environmental, administrative and operational controls are requirements of PBB and its noncompliance
in organizations is a barrier in ABB implementation. From the aforementioned factors,
environmental factors are the most influential and executive and control factors go in next,
respectively.
کلید واژگان :
Performance based budgeting, environmental factors, executive factors, control factors.
