International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

Examination of Success Factors for Implementing Performance-Based Budgeting in the Public Sector for Sustainable Development

Document Type : Original Article

Authors
Kaveh Parandin 1
Yasser Shirzadi 2
Effat akrami moghadam 3
Majid Bidoki 4
1 Department of Accounting, Payame Noor University, Tehran, Iran
2 Department of Accounting, Payame Noor University, Tehran, Iran,
3 Department of Accounting, Payame Noor University, Tehran, Iran.
4 Master of Management, Payame Noor University, Tehran, Iran.
10.22034/ijfma.2025.78224.2223
Abstract
The budgeting system is one of the most efficient systems that has been widely used in developed and developing countries during the last decade. Budgeting is necessary to estimate and measure the performance of government organizations and is considered a useful management tool. In this research, the success factors of implementing performance-based budgeting in the public sector for sustainable development have been investigated. This research is applied in terms of purpose and is a descriptive-survey type of research. Using the researcher-made questionnaire tool, information was collected from the studied statistical population, and after scoring the received answers, the data were analyzed. The statistical population in the current study was 300 experts and auditors of government organizations and the sampling method was simple random sampling, which according to Morgan's table, the desired sample size was equal to 169 experts and auditors of government organizations. Was considered. In this research, the structural equation model was used and finally, it was analyzed using Amos and SPSS22 software. The results of the research showed that perceived fit, performance expectation, internal dynamics and external motivation have a significant effect on performance-based budgeting and also performance-based budgeting in the public sector has a significant effect on organizational sustainability and organizational resilience.
Keywords
Budgeting, Performance, Sustainable Development
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