Participatory budgeting model in the university program and budget subsystem

Document Type : Original Article

Authors

Financial Management, Faculty of Management and Strategic Planning, Imam Hossein (AS) University, Tehran, Iran.

Abstract

The purpose of this research is to identify and prioritize the model of participatory budgeting in the subsystem of university program and budget. The current research is qualitative-quantitative and exploratory in terms of its practical purpose and method. The data were collected in two library and field stages, including semi-structured interview and two-situation-multiple-choice questionnaire, and in terms of data analysis method, in this research, content analysis, thematic analysis, and structural equation modeling technique have been discussed. The theme analysis was identified and refined and reviewed by experts; Then the findings of the research in the two areas of descriptive results of demographic characteristics and descriptive results of the research were analyzed and reported with the help of SPSS and PLS software. Regarding the classification of these factors, which was obtained based on data refinement through PLS software, it shows five dimensions, 9 components and 32 indicators. (sub-component) was confirmed, according to the investigations that were carried out and weighting using multi-criteria decision-making methods, respectively, the dimensions of executive requirements, systems, culture, structure and resources were important, each of these factors has its own component and Key indicators for the realization of the participatory budgeting model in the academic financial system.

Keywords

Main Subjects


Smiley face

Afsharnjad, Ali. (2018). Investigating the impact of participation in the budget on the innovative behavior of employees (case study: Abadan Port and Maritime Administration), under the guidance of: Seyed Mohammad Hossein Kamani, Payam Noor University,Shiraz, Budget and Public Finance
Bavi, Saeed (2015). Participatory Budget, Second International Conference on Management and Human Sciences
Hosseinipour, Mohammad Reza and Fadakar, Mohammad Fazel (12/12/2014). Participation in budgeting is an effective factor in improving performance, International Conference on Management and Economics in the 21st Century, Tehran
Rajabi, Majid; Hamidi, Mehrzad and Jalali Farahani, Majid (2015). The effect of budgeting on the job attitudes and performance of physical education managers of universities, Sports Management, No. 4, 6th period, pp. 595-612
Rezaei, Zahra (2017). Feasibility of establishing participatory budgeting in Ilam University, Esfandiar Mahmoudi, Ilam University, budget and public finance
Sertipizadeh, Fatemeh (2017). Identifying and prioritizing the necessary requirements to operationalize participatory budgeting in the 22 districts of Tehran Municipality, under the guidance of: Reza Tahmasabi and Saeed Aybaghi, University of Tehran, Budget and Public Finance
Ameri, Zahra; Khosravi, Ahmad and Moghdisi, Mohammad Baqir (2018). The components of competent participatory urban budgeting with a look at Iran's legal system, Journal of Administrative Law, No. 19, 6th Volume, pp. 79-96
Askari, Zahra and Naseri, spring, 2017, the impact of participatory budgeting on organizational success with the mediating role of meritocracy in the Bank of Agriculture, the third international conference on dynamic management, accounting and auditing, Tehran
Abdul Alipour, Amir Hossein, 1400, Designing a collaborative fuzzy two-level planning model for repairing service failure, number 4, volume 1, page 121-93.
Qarqani, Parisa (2016). The mediating role of organizational factors in the relationship between participatory budgeting and the creation of budget surplus, under the guidance of: Gholamreza Rezaei, Zand Institute of Higher Education, Accounting
Morteza Nia, Hamid; Selgi, Mohammad and Faqani, Ammar (2019). Identifying the factors affecting the approval of the budget in defense organizations, strategic budget and financial researches, second period, number 2, pp. 166-137
Mahdavi, Gholamhossein and Sarostani, Amir (2015). Explaining the role of participatory budget in the job satisfaction of the employees of Fars University of Medical Sciences and Health Services, Healthcare Management Quarterly, No. 1, Volume 7
Nedai, Amin; Mahjoub, Sajjad and Mahjoub, Ali (2016). Determining the influencing factors on participatory budgeting in the studied municipalities: Mashhad Municipality, International Conference on Economics and Management (7th year), Rasht
Nasrullah Zadeh, Seyyed Mehdi (2019). Investigating the impact of participatory budgeting on managerial performance with the role of mediating goal acceptance and modulating work uncertainty; (Study case of Health Insurance Organization of Isfahan Province), under the guidance of: Reza Zare, Payam Noor University of Dilijan, budget and public finance
Nobakht, Mohammad Baqer. (2011). Conceptual model for reforming the structure of the country's budgeting system, number 2, period 1, pp. 36-49.
Anwar Shah. (2017). participatory budgeting. Public sector governance and accountibility series. The world bank washington, D.C.
Braun, J., & Marzec-Braun, P. (2021). Participatory Budget as One of the Instruments of the Concept of Public Governance on the Example of the City of Lublin. Annales Universitatis Mariae Curie Skłodowska, sectio H – Oeconomia, Vol. 55, No. 3
Braun, V. ; & Clarke, V. (2006) .Using thematic analysis in psychology. Qualitative Research in Psychology, 3 (2). pp. 77-101.
Johnson, Carolina, An Institutional Theory of Participatory Budgeting (2014). APSA 2014 Annual Meeting Paper, Available at SSRN: https://ssrn.com/abstract=2453663
Kempa, J. Kozłowski,A. R. 2020. Participatory Budget as a Tool Supporting the Development of Civil Society in Poland, 13(1):61-79.
Leibi, P., Hoehne, G., & Hundal, M. (1999, November). Concurrent Cost Calculations With a Feature-Based CAD System. In ASME International Mechanical Engineering Congress and Exposition (Vol. 16486, pp. 75-87). American Society of Mechanical Engineers.
Musadat, A. (2019) . Participatory Planning and Budgeting in Decentralised Indonesia:Understanding Participation, Responsiveness and Accountability.
Nouri, H., & Parker, R. J. (1998). The relationship between budget participation and job performance: the roles of budget adequacy and organizational commitment. Accounting, Organizations and society, 23(5-6), 467-483.
Prudente Yu, I.F . (2019). Transforming Our Democracy: Participatory Budgeting and the Importance of Deliberation in Civic Engagement
Uddin, S., Mori, Y., & Adhikari, P. (2017). Participatory budgeting in a local government in a vertical society: A Japanese story. International Review of Administrative Sciences, Volume 85, Issue 3. https://doi.org/10.1177/0020852317721335
Wampler, B. (2010). The Diffusion of Brazil’s Participatory Budgeting: Should “Best Practices” be Promoted?. International Budget Partnership