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Estimating budgeting challenges in the Islamic Republic of Iran and providing solutions based on interviews with experts
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Mahmoud Hemet Far *   |
| & Associate Professor of Accounting Department, Borujerd Branch, Islamic Azad University, Borujerd, Iran, Corresponding Author, Email: Dr.hematfar@yahoo.com |
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Abstract: (456 Views) |
| The main goal of the current research is to estimate the challenges of budgeting in the Islamic Republic of Iran and provide solutions based on interviews with experts using the focus group method. In this research, firstly, by reviewing previous researches and holding 4 focus group meetings, with the participation of 9 experts-auditors of the National Audit Office, the challenges of budgeting in the Islamic Republic of Iran and the ways out of it were identified. In addition to this, the conditions for the realization of optimal budgeting were also identified. The results of the research led to the identification of 8 desirable features of the budget system. In addition to this, 16 cases of deviations, inadequacies and damages of the country's budgeting system include "the presence of non-functional provisions in the annual budget laws, non-budgetary provisions, "collective-expenditure" and "clearance" budget lines, the large number of miscellaneous budget lines, The wide scope of authority of the program organization, the existence of orders to withdraw funds from the budget, the inclusion of orders under the budget tables, the lack of timely approval of regulations, the issuance of Islamic financial bonds, the lack of serious attention to reducing the size of the government, the lack of sufficient alignment of the budget with policies, the dependence of the budget on oil. , the lack of necessary transparency in the financial relationship between the government and oil, the existence of unstable and unreliable sources in the budget, overestimation in the anticipated receipts, the lack of transparency in the budget of state companies, banks and institutions" were counted. For each of the mentioned cases, an operational solution was presented based on interviews with experts. |
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| Keywords: reforming the budget structure, damages and inadequacies of budgeting, budgeting system, optimal budgeting situation |
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Full-Text [PDF 835 kb]
(207 Downloads)
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Type of Study: Research |
Subject:
Management
Received: 2024/05/23 | Accepted: 2024/07/6 | Published: 2024/06/19
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