iran  budgeting  structure  and concepts  have  changed  since  200 i .these changes  embrace  the  items  such  as  ,   concepts  of revenues  ,   expenses  , capital   assets   as  well   as   financial   assets   ,    which   resulted    in  more information  transparency .   as a results  the government  budget  is  drawn up  as  such  of an  economic   firm's  budget.  structural  ref...

This paper, commissioned by the International Budget Partnership, aims to guide lessonlearning from the experience of gender-responsive budgeting (GRB) initiatives — and to a lesser extent child-friendly budgeting initiatives — that might inform initiatives in respect of budgeting for climate change. It draws on the author’s experience, over nearly 20 years, of working on GRB and child-friendly...

Planning budget will help to identify wasteful expenditures, adapt financial situation changes quickly, and achieve financial goals. The reliability based budgeting has a great importance for broadcasting industry. In this study, several kinds of failure modes in TV broadcasting system have been det...

By the end of the 1980s a number of large, research intensive universities in North America had begun experimenting with an organizational and budgetary concept that later became known as Responsibility Center Budgeting or Responsibility Center Management. The principal objectives of RCB/RCM were to relocate and enhance responsibility for planning and budgeting, usually by decentralization, and...

Behavioral accounting includes psychological findings into accounting theory to anticipate information recipients’ behavior – it deals with the question of how to design the accounting system to persuade recipients to make economically reasonable decisions. So what about the psychological aspects of the behavior of the deliverers of accounting information? A common area of failure in accounting...