شناسایی عوامل مؤثر بر استقرار قانون بودجه عملیاتی در سازمانهای دولتی

The purpose of this study is to improve Iran's budgeting system and it was conducted on the basis of the literature related to policy making. It tries to pinpoint the factors affecting the deployment of performance budgeting in the governmental bodies. This research is an applied one (from the purpose point of view), a descriptive one (from the nature viewpoint), and an exploratory one (as far as statistical analysis is concerned). It was conducted as a field research. The statistical population of the research is composed of budgeting experts in the governmental/executive bodies. Considering the research literature as well as the standpoints of various scholars, the factors affecting performance budgeting deployment were discovered and categorized in 30 variables. Later, every variable was supplemented with some questions and a questionnaire was made including 137 question items. Reliability of the questionnaire was 0.96330 according to Cronbach alpha test. Factor analysis test of the research variables determined the following factors according to priority: 1. paying attention to culture and leadership, 2. commitment to execution, 3. target group's terms and conditions, 4. considering knowledge and structure, 5. law-making conditions, 6. considering administrators' interests and organizational atmosphere, 7. considering skimpiness of laws and technologies.