Tracing Iran Budgeting System Challenges in Order to Develop Regional Justice Approach with Fuzzy Technique
Social systems are driven by values that sometimes shape the basis and foundation of systems; values like justice that deemed as the first virtue of social institutions, the cornerstoneof state and government legitimacy, and the essence of governmental policy making purposes. One of the most imp...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2017-02-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_60856_66a72a880454e1e392fd7aedd3645637.pdf |
| Summary: | Social systems are driven by values that sometimes shape the basis and foundation of systems; values like justice that deemed as the first virtue of social institutions, the cornerstoneof state and government legitimacy, and the essence of governmental policy making purposes. One of the most important and wise government instruments to achieve this goal is public budget of the country; an instrument that represents all activities and actions of government, and all dominant values on government policies. Therefore, in this study with emphasize on the important and effective role of budgeting in justice achievement process, the validity of findings from other studies, under title "challenges of Iran budgeting system toward achieve regional justice through public budget" examined. In this study, to confirm the research findings (obtained from grounded theory), Fuzzy Delphi method has been used and attempted to refer to the experts, rankings the indicators of good budgeting is done. According the finding, all factors presented in tables have) enough credit, and in the process of increasing the regional justice are effective. |
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| ISSN: | 2645-8020 2645-8039 |