The Obstacles of Performance Budgeting Implementation in Iran Tax Affairs Organization
The purpose of present research is to study the obstacles in the way of the implementation of performance budgeting in Iran Tax Affairs Organization in 1392. Main hypotheses of the research are examined based on Shah Model containing the three factors of Ability, Authority and Acceptance. A sample p...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Payame Noor University
2014-11-01
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| Series: | حسابداری دولتی |
| Subjects: | |
| Online Access: | http://gaa.journals.pnu.ac.ir/article_1865_36ba668aacd4d4f4257ab8c1b55e44c4.pdf |