نوع مقاله : مقاله پژوهشی (آمیخته )
نویسندگان
1 گروه حسابداری، واحد امارات، دانشگاه آزاد اسلامی، دبی، امارات متحده عربی
2 گروه حسابداری، واحد اردبیل، دانشگاه آزاد اسلامی، اردبیل، ایران
3 گروه حسابداری، واحد تهران غرب، دانشگاه آزاد اسلامی، تهران، ایران
4 گروه حسابداری، واحد چالوس، دانشگاه آزاد اسلامی، چالوس، ایران
کلیدواژهها
عنوان مقاله English
نویسندگان English
The purpose of this study is to hierarchically structure (level) the factors of the performance budgeting model for actor-network–based management, adopting a mixed-methods approach. In terms of purpose, the research is applied, and in terms of methodology it is descriptive–exploratory; in terms of implementation, it follows a mixed-method design. The statistical population consists of 20 academic and executive experts in the fields of public budgeting and management accounting, who were selected using purposive sampling. Data were collected through semi-structured interviews. Participants were chosen purposively based on criteria such as scholarly background and professional experience in performance budgeting.For data analysis, open, axial, and selective coding were employed using MAXQDA 24, and the DEMATEL technique was used to examine the cause–effect relationships among categories. The results indicated that the study categories include: governance and strategic orientation, indicator system and performance measurement, performance information and data system, information technology infrastructure, monitoring and transparency system, human actors, non-human actors, and outcomes (financial resource management). DEMATEL results showed that the monitoring and transparency system had the highest influencing power, whereas the indicator system and performance measurement exhibited the highest degree of being influenced. The findings can serve as guidance for policymakers and managers in designing and implementing efficient performance budgeting systems.
کلیدواژهها English
