Budget preparers’ perceptions and performance-based budgeting implementation

The case of Iranian public universities and research institutes

Datos Bibliográficos

ID20201769
AutoresFarzaneh Jalali Aliabadi, Farzaneh Jalali (0000-0003-4023-6774, Monash University), Bita Mashayekhi (0000-0003-4413-9939, University of Tehran), Graham Gal (0000-0001-6526-9367, University of Massachusetts Amherst)
Año2019
Volumen31
Número1
Páginas137-156
Fecha de publicación2019-03-04
Peer ReviewedSí
Open AccessSí
TipoARTICLE
RevistaJournal of Public Budgeting Accounting & Financial Management (JOURNAL)
Identificadores de la revistaISSN: 1096-3367 • E-ISSN: 1945-1814
EditorialEmerald (PUBLISHER)
DOI10.1108/jpbafm-04-2018-0037
OpenAlexW2945490057
IdiomaEN
Citas recibidas10
Referencias citadas50

Purpose The purpose of this paper is to examine the reason for the failure of implementing performance-based budgeting (PBB) at Iranian public universities and research institutes (PURI). This examination focuses on the actors participating in the budget processes and their perceptions. Design/methodology/approach The study uses grounded theory and employs deep semi-structured interviews of budget preparers at Iranian PURI. Findings The results indicate a loose coupling between perceived and regulated budgeting process. This leads to budgetary slack as a barrier for authentic information flow and indeed PBB implementation. In the analysis of the results, the authors suggest some ways to improve the current situation of the budgeting processes at Iranian PURI. Practical implications Public organizations that desire to transform their budgeting system need to consider their actors’ perceptions regarding the budgeting process. By explicitly considering their perceptions the organization may be able to solve any loose coupling as a result of internal, external and behavioral conditions. Originality/value This research examines issues that arise in the transformation of organizational processes. The focus on budget processes is critical for organizations which receive most, if not all, of their operational funds from a central authority. This research highlights the role of budget actors’ perceptions in transforming the budgeting process. An important result of this analysis is documenting the existence of loose coupling in the current budgeting process at Iranian PURI. This loose coupling results in slack creation and restricts the implementation of a PBB system. Additionally, this loose coupling limits the flow of authentic information

Budget process · Business · Loose coupling · Originality · Perception · Political science · Politics · Process management · Public relations · Qualitative research · Sociology · Accounting and Organizational Management · Computer Science · Global and Cross-Cultural Management · Law · Psychology · Public Policy and Administration Research · Accounting