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Identifying and interpreting structural modeling of strategic dimensions of liquidation of budget
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Amir Hossein Bavafa *    |
| Ph.D. in Accounting, Faculty of Management, Economics & Accounting, Islamic Azad University, Tehran. Iran. & Supreme audit court |
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Abstract: (442 Views) |
| The results of the studies and investigations indicate that there are fundamental challenges in the process of preparing the annual budget of the country in the Court of Accounts of the country, and solving them requires gaining knowledge of the strategic factors appropriate to the country's conditions. The aim of the research is to identify and model the strategic factors and dimensions of budget allocation in order to use them to develop the necessary foundations for developing optimal strategies and reducing the gap between the goals and the implementation of budget allocation to manage and control. The statistical population of the research is auditors who meet the requirements of the Court of Accounts of the country and are familiar with the field of budget allocation. Considering the nature of the research, two questionnaires were used, and the sample size for the first questionnaire was 299 people using the stratified sampling method and for the second questionnaire, fourteen people were selected using the purposive sampling method. The results of the study indicate that budget allocation in the Court of Accounts has seven strategic dimensions, including "legal", "technical and audit", "institutional", "education and research", "organizational and management", "information technology" and "international". Forty-one factors were located in each of the strategic dimensions based on exploratory factor analysis. The relationships between the strategic dimensions of budget allocation and their importance were evaluated and modeled based on interpretive structural analysis, and the degree of dependence and influence of the strategic dimensions were measured using MICMAC analysis. |
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| Keywords: liquidation of budget, Supreme audit court, Strategic dimensions, Modelling |
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Full-Text [PDF 1278 kb]
(134 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2025/11/4 | Accepted: 2026/05/20 | Published: 2026/05/31
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