The Investigation of Main Determinants of Real Time Performance based Budgeting in Iran

The main aim of this paper is to investigate the indicators affecting the establishment of a real time performance-based budgeting system in Iran. Given that the results of this study can be used in the development of budget rules and regulations based on public sector performance, it is practical research. To achieve this purpose, a questionnaire consisting of 28 questions was designed by researchers through interviews with experts. Research information was collected in the form of a questionnaire that was distributed electronically and manually and referred directly to the statistical population in the form of 310 questionnaires during the year 1400. The empirical results of the exploratory analysis test showed; In terms of environmental factors; Legal requirements, political acceptance and rules and regulations (transparency and accountability), reform of the structure and duties of the program and budget organization and attention to social and communication capital in terms of human factors; Motivational and managerial policies and organizational factors; Existence of a comprehensive database, infrastructure and information technology (such as organizational design and the existence of integrated systems with an integrated reporting approach) from the perspective of information technology, elimination of valueless activities, value- chain reform, optimal use of organizational resources from a process perspective and the establishment of strategic planning system, accounting and auditing system (management performance and From the point of view of performance planning and management, it is one of the main effective factors in establishing real time reporting performance-based budgeting in the public sector of Iran.