Administrative barriers of performance-based budgeting in state organizations

The present study aims at identification and prioritization of administrative barriers of performance-based budgeting in state organizations of East Azerbaijan Province (Iran). For this purpose, two Shah and Managerial models were integrated to define the effective factors, i.e. governance-political, managerial, and functional factors. Statistical population (n=327) of the present study was consisted of auditors of supreme audit court, budgeting and planning experts of vice-presidency for strategic planning and supervision, auditors of audit organization, experts of general inspection organization, financial managers and comptrollers of department of finance and economic affairs, budget experts, administrative and financial deputies of state organizations of East Azerbaijan province. Cochran formula was used to estimate the sample size as 176 persons. Questionnaire was used to collect the required data and it was provided to the statistical sample once its validity and reliability were measured. Following the questionnaires collection, the data was summarized and classified using descriptive statistical methods. Friedman test and one sample run test were used to test the research hypothesis. Results of the study indicate to governance-political, managerial, and functional factors as administrative barriers of performance-based budgeting in state organizations of East Azerbaijan province and their nonobservance by the organizations will serve as administrative barrier of performance-based budgeting.

Performance Based Budgeting, Governance-Political Factors, Managerial Factors, Functional Factors, State Organization