Budget and Finance Strategic Research (BFSR) — advancing strategic, interdisciplinary and evidence-based scholarship in budgeting, public finance and financial systems.
Strategic Research on Budget and Finance seeks to become a recognized and influential academic reference at the national and regional levels for the production, advancement, and dissemination of strategic knowledge in budgeting, public finance, financial policy and governance, financing, banking, financial markets, and financial management.
The journal aims to promote innovative, interdisciplinary, evidence-based, and problem-oriented research that contributes to improving the national budgeting and financial systems, strengthening financial and economic resilience and capacity, and advancing development within the framework of the Islamic-Iranian model of progress.
The mission of Strategic Research on Budget and Finance is to provide a scholarly platform for the production, evaluation, dissemination, and exchange of original, strategic, and applied research in budgeting and finance, while strengthening the link between academic knowledge, real-world challenges, and the policymaking and managerial needs of the country.
In pursuing this mission, the journal, with due consideration of the principles and values of the Islamic Revolution and the orientations outlined in the Second Phase of the Revolution, supports problem-oriented, forward-looking, innovative, and evidence-based research that contributes to improving financial governance, enhancing the efficiency of resource allocation, strengthening fiscal and financial sustainability, and developing financial instruments and institutions.
The journal aims to achieve the following strategic objectives:
To advance strategic and problem-oriented knowledge in budgeting and finance by focusing on the country’s major challenges and priorities and contributing to the development of scholarly literature responsive to the needs of Iran’s governance and economic systems.
To contribute to the advancement of the national budgeting and public finance systems through research on budgetary policymaking, budget structure and reform, performance-based budgeting, optimal resource allocation, public expenditure and revenue management, budget deficits, public debt, transparency, accountability, and financial oversight.
To strengthen the scientific foundations of financial and economic governance and policymaking by publishing evidence-based research and generating findings applicable to policymakers, managers, supervisory and regulatory institutions, public organizations, and economic stakeholders.
To advance knowledge in financing, banking, and financial markets, with particular emphasis on innovative financing methods and instruments, capital markets, banking systems, asset and liability management, investment management, credit assessment, financial stability, and financial risk management.
To promote research on Islamic finance and the Islamic financial system, including theoretical development, the design and assessment of Islamic financial instruments and institutions, and the development of innovative and context-sensitive models suited to the economic and institutional environment of the Islamic Republic of Iran.
To expand research on emerging financial technologies and digital transformation, with emphasis on the applications of artificial intelligence, machine learning and deep learning, big data, blockchain, financial technology (FinTech), regulatory technology (RegTech), and other emerging technologies in budgeting, taxation, banking, accounting, auditing, financial markets, and risk management.
To promote research aimed at strengthening the country’s financial and economic resilience and sustainability, with a focus on macro-financial risk management, financial stability, fiscal sustainability, strategic financing, financial crisis management, and enhancing the capacity of the financial system to respond to uncertainty and economic shocks.
To advance strategic research in accounting, auditing, taxation, and financial oversight with the aim of enhancing transparency, accountability, financial integrity, internal control, prevention of financial misconduct, and the quality of financial decision-making and reporting in both public and private sectors.
To identify, introduce, and develop new ideas, theories, models, and scientific innovations in budgeting and finance and to facilitate scholarly dialogue and knowledge exchange among domestic and international researchers at organizational, national, and international levels.
To strengthen the link between academia, policymaking, and professional practice by promoting applied and policy-oriented research and facilitating the translation of scholarly findings into actionable knowledge for addressing real-world challenges faced by organizations, corporations, financial institutions, and policymaking and executive bodies.
To support forward-looking, interdisciplinary, and innovative research on the future of budgeting and finance, banking and financial markets, digital economy and finance, emerging financing systems, and the implications of emerging technologies for financial governance.
To contribute to advancing the frontiers of knowledge and enhancing the country’s scholarly standing in budgeting and finance through the publication of high-quality research, expansion of national and international academic collaboration, and active participation of academics, researchers, students, policymakers, and professionals.