Designing a Performance-based Budgeting Model with the Idea of Merging Cognitive Mapping and Hierarchy Method Case Study: Iranian Center for Statistics (in Persian)

Adel Azar (), Khadijeh Mostafayi () and Parviz Ahmadi ()
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Adel Azar: Iran
Khadijeh Mostafayi: Iran
Parviz Ahmadi: Iran

The Journal of Planning and Budgeting (٠صلنامه برنامه ریزی و بودجه), 2011, vol. 16, issue 3, 3-22

Abstract: One of the major concerns of the Government in the national level during the recent decade has been performance-based budgeting in its agencies. Therefore, this has been underlined in the 4th and 5th development plans if the Islamic Republic of Iran. Given the importance of the issue, this paper tries to propose a model for performance-based budgeting at Iranian Center for Statistics, using cognitive mapping and analytical hierarchy methods. This model relies on a continuum of “input-process-output-outcome”, emphasized in performance-based budgeting. This research tries to answer the following questions: what is the performance-based budgeting map of Iran Center for Statistics? What is the elements priority of such a map according to MADM approach? In the first phase of the study, a performance-based budgeting map was drawn using cognitive mapping technique. The cognitive map of Statistical Center of Iran, resulted from the first phase, contains 9 outcomes, 22 outputs, 14 processes and 5 inputs. In the second phase, priorities were set regardless of the dependencies between the processes, categorizing them into two levels, i.e. organizational ‘inputs’ and ‘functions’ from the budget allocation point of view.

Keywords: Performance-based Budgeting; Cognitive Mapping; Analytical Hierarchy Methods; Iranian Center for Statistics (search for similar items in EconPapers)
Date: 2011
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