Design of good budgeting model in public division of Iran with total systems interventions (TSI) approach

Abstract

Abstract Budgeting in the public sector is an issue that numerous researchers in all countries are interested in. Therefore extensive research has been done on budgeting reforms, types, methods and models (such as, Performance-based Budgeting, Participatory Budgeting and, etc.). The present study also seeks to design a model of budgeting that provides a tool for measuring public budgeting in Iran that contain the components of Good Budgeting at each stage of the process (i.e. policy-making and formulation, implementation, approval and monitoring of the budget). Due to the complexity and extent of issues (economic, social and political) related to public budgeting, the use of new analytical methods is required for research in this field. Accordingly, the Total Systems Interventions approach (TSI) helped us to identify and select appropriate methodologies for recognizing and diagnosing the general budgeting system. Based on the results obtained from this approach, a Soft Systems Methodology (SSM) was selected to recognize the desired system. ​Consequently, Critical Systems Heuristic (CSH) and ​​​Viable System Model (VSM) were selected for its diagnosis. The combination of these methodologies in investigating the budgeting system, allowed that each of its subsystems were identified based on the VSM. Then, whit identification of the existing deficiencies, the research model was designed. Finally, this study provided a list of Good Budgeting components that were approved by experts in this field along with, suggestions for reform of the budgeting system and future research. The statistical population of this research is experts in the field of system and budgeting in the Court of Accounts, the Plan and Budget Organization and members of the Parliament. Data collection tools are in-depth semi-structured interviews with 16 experts.