نوع مقاله : مقاله پژوهشی
نویسندگان
1 کارشناس ارشد بازرگانی بین الملل، دانشگاه تربیت مدرس، تهران، ایران
2 دکتری حسابداری، دانشگاه علامه طباطبایی، تهران، ایران
3 دکتری مدیریت دولتی، دانشگاه آزاد اسلامی واحد تهران مرکز، تهران، ایران
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
This research papers seeks to identify alignment factors between planning and budgeting practices in Tehran municipality and also provide solutions on how to establish and enhance this alignment, using the grounded theory method based on Strauss and Corbin framework. The data collection was made by purposive sampling strategy implemented through the semi structured interviews of 21 participants. The participants were grouped in tree categories via, managers of Tehran Municipality, University Experts and Former members of Tehran City Council (3 persons). For each category ,21 semi-structured interviews were conducted. Based on the results derived from interviews, actions need to be taken for the strengthening the alignments between planning and budgeting are as follow: reform in plans and indicators therein, debt management, cost management, reform in processes and procedures, reform in laws and regulations, control and supervision, implementation of performance-based budgeting, fiscal discipline in planning and budgeting, systemic thinking, plan requirements, requirements related to the implementation of the plan), capital budgeting. Also, factors such as process reform, awareness and training, organizational capabilities, transparency, leadership, law reform and the promotion of information technology platforms, pave the way for aligning budgeting with planning.
کلیدواژه‌ها [English]
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