نوع مقاله : مقاله پژوهشی
نویسنده
استادیار، پژوهشگاه علوم و فرهنگ اسلامی، قم، ایران.
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسنده [English]
The budget is a powerful tool in the hands of policymakers and implementers, used to implement their policies and programs across various systems and sectors. The operational budgeting system plays significant roles in the governance cycle. This article explores the roles and applications of the operational budgeting system in the governance cycle and its transformation. The operational budgeting system consists of three main components that are developed within the framework of the six modules of the program theory. These modules and their interconnections bring substantial informational and analytical outcomes within the governance cycle. This article, with an action-research approach, based on the participation and involvement of researchers in the improvement process of the governance system, extracts and explains the outcomes of the operational budgeting system in each of the main components of administrative system transformation as a critical part of the governance cycle. The article demonstrates that the design of a comprehensive operational budgeting system, its cultural development, training, and implementation across various sectors, paves the way for achieving many of the goals sought in the governance system and the general policies of the administrative system, as well as related higher-level documents. The main approach of this research was qualitative, its orientation was applied, and its strategy was action research. Also, the data collection method in this research included observation, document review, and interview.
کلیدواژهها [English]
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