Pathology of the Multiplicity of Policy-Making Authorities in the Field of Planning and Budgeting, (Case Study: A Defensive Organization)

Document Type : Original Article

Authors

1 Official

2 Assistant Professor, Department of Islamic Financial Management

Abstract

Objective: Structural reforms in one of the defense ranks have led to the formation of multiple levels of upstream policymakers in one of the subordinate organizations. This has created problems in the subordinate organization, and in this study, an attempt is made to identify, categorize, and rank the harms caused by the multiplicity of policymakers in the planning and budgeting areas of the organization under study.
Research Method: This study is descriptive-survey in terms of method; applied in terms of result; mixed in terms of data type and cross-sectional in terms of time period. In addition to reviewing the research literature using the content analysis method, open-ended questionnaires and structured questionnaires were used to collect data. The statistical population of the study also consists of the rank command hierarchy and plan and program managers at different levels as experts related to the research topic.
Research findings and results: Using the three-pronged pathology model (Mirzaei Ahranjani, 2002), 73 damages were identified in six stages of the planning and budgeting process (strategic planning, operational planning, budget formulation, budget approval, budget execution, and control and supervision). The damages identified were analyzed and examined with statistical data through various statistical indicators in the SPSS software platform, and the importance and priority of each component in each stage were ranked.

Keywords

Main Subjects

References

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Budget and Finance Strategic Research
Volume 6, Issue 4 - Serial Number 24
Winter Quarterly
February 2026
Pages 117-154

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History

  • Receive Date: 11 February 2025
  • Revise Date: 04 December 2025
  • Accept Date: 20 December 2025

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