Hierarchical Classification of Factors in the Performance Budgeting Model of Network-Based Actor Management using a Mixed-Methods Approach

Erfanfar, Seyed Hossein; Shahvalizadeh, Adel; Alifarri, Malihe; Rostami Mazouei, Nemat

doi:10.22034/jvcbm.2026.590035.1784

Hierarchical Classification of Factors in the Performance Budgeting Model of Network-Based Actor Management using a Mixed-Methods Approach

Document Type : Original Article (Mixed)

Authors

Seyed Hossein Erfanfar ¹

Adel Shahvalizadeh ²

Malihe Alifarri ³

Nemat Rostami Mazouei ⁴

¹ Department of Accounting, UAE.C., Islamic Azad University, Dobai, United Arab Emirates

² Department of Accounting, Ard.C., Islamic Azad University, Ardabil, Iran

³ Department of Accounting, WT.C., Islamic Azad University, Tehran, Iran.

⁴ Department of Accounting, Ch.,C., Islamic Azad University. Chalus.Iran.

https://doi.org/10.22034/jvcbm.2026.590035.1784

Abstract

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.

Keywords

Performance budgeting, Actor-network, DEMATEL, Monitoring and transparency system, Actor-network&ndash

based management

Subjects