examining the feasibility of implementing operating budgeting according to 'shah model': the case study of shiraz municipality

introduction: the purpose of this study was to examine the possibility of implementing operating budgeting in shiraz municipality. method: the population of this study was consisted of four groups of individuals who were aware of the various phases of budgeting in shiraz municipality including: (1) senior managers and administrative and financial assistants, (2) financial managers along with accounting and budget officials, (3) financial experts, and (4) program, education and it experts. to collect the required data, a questionnaire was used, and in order to test the research hypotheses, the statistical measure of one-sample t test was used. findings: the results of the study showed that from the participants’ perspectives, the ability to implement operating budgeting (including three dimensions of ability; namely, the ability to examine the performance, human ability, and technical ability) does not exist in shiraz municipality, but the required authority (including legal, procedural and organizational authority) exists. it was also revealed that with regard to two dimensions of acceptance (including political and managerial acceptance), there are appropriate circumstances, but in the other dimension of acceptance (motivational acceptance), there is not enough motivation for implementation. besides, it was indicated that implementation of operating budget will lead to financial gain in shiraz municipality. conclusion: based on the findings of the current study, it can be concluded that shiraz municipality has the authority as well as the acceptance at the moment to implement the operating budget. key words: program budget, operating budget, operation evaluation, 'shah' model, feasibility.