Analysis of performance-based budgeting In government bodies and identify related barriers (with emphasis on the ramifications model)

toktamrahimi¹ mohsen talizare²

1) نمایش ترجمه برای دکترا دانشگاه آزاد تهران شمال به جای آن، این ترجمه شود دکترا داشگاه ازادتهران شمال PhD Azad University, North Tehran
2) Master of Management

Publication : 3th International Conference on management and industrial engineering(3icmi.com)
Abstract :
This study aimed to analyze the performance-based budgeting in government bodies and identify related barriers and by implication the ramifications model is done. The samples consisted of all managers and staff of specialist departments of government organs, known as performance-based budgeting based on the relationship between Cochran s sampling and randomly selected questionnaire survey of 250 of them were to them was Using data from questionnaires fit structural equation modeling (SEM) were analyzed. The results showed that each of the barriers to behavioral, contextual and structural deployment of performance-based budgeting in government agencies have an important role. The findings suggest that underlying structural obstacles to bilateral relations have behavioral barriers while Rabtbyn significant structural barriers to ground and was not evaluated. The results of the ranking of each of these obstacles by using Friedman test showed that the importance of these barriers in order of priority structural, behavioral been fortunate.
Keywords : structural barriers behavioral barriers obstacles background performance based budgeting