A model for the performance based-budgeting of project-based organizations in the housing sector in Iran

The foundation of every science based on a series of fixed principles. The budget, likewise an economic and administrative point of view, is based on the principles and foundations referred to as the budget principles. This research’s proposes to find the influencing factors on performance-based bud...

Full description

Saved in:
Bibliographic Details
Main Authors: Peyman Seyyedi, Mohammad Hasan Maleki, Seyyed Abbas Borhani, Omidali Adeli
Format: Article
Language:fas
Published: University of Isfahan 2023-05-01
Series:اقتصاد شهری
Subjects:
Online Access:https://ue.ui.ac.ir/article_28251_5551bbcfdbe8331a60820d1417346293.pdf
Tags: Add Tag
No Tags, Be the first to tag this record!
_version_ 1850061166736310272
author Peyman Seyyedi
Mohammad Hasan Maleki
Seyyed Abbas Borhani
Omidali Adeli
author_facet Peyman Seyyedi
Mohammad Hasan Maleki
Seyyed Abbas Borhani
Omidali Adeli
author_sort Peyman Seyyedi
collection DOAJ
description The foundation of every science based on a series of fixed principles. The budget, likewise an economic and administrative point of view, is based on the principles and foundations referred to as the budget principles. This research’s proposes to find the influencing factors on performance-based budgeting in project-based organizations and to determine the relationships between these factors to provide a model in the housing sector. A sample size equal to 15 experts who had relevant knowledge and experience in the field of project-based organizations in the housing sector were selected. For this purpose, 29 factors identified using the theme analysis technique, through interviews with experts and the theme analysis tool. Then, the factors screened using the binomial test method and expert questionnaire. Finally, the screened factors were analyzed using the Demetal-fuzzy technique. According to the net effect index obtained through the difference of effectiveness and effectiveness of factors, the research results showed four elements: systemic attitude, incentive and punishment system, employee training, organizational culture, which affect performance-based budgeting in project-based organizations.
format Article
id doaj-art-24d7b7051be64fe2baa816be7a01b0b1
institution DOAJ
issn 2588-4867
language fas
publishDate 2023-05-01
publisher University of Isfahan
record_format Article
series اقتصاد شهری
spelling doaj-art-24d7b7051be64fe2baa816be7a01b0b12025-08-20T02:50:20ZfasUniversity of Isfahanاقتصاد شهری2588-48672023-05-018111610.22108/ue.2023.139007.126928251A model for the performance based-budgeting of project-based organizations in the housing sector in IranPeyman Seyyedi0Mohammad Hasan Maleki1Seyyed Abbas Borhani2Omidali Adeli3Ph.D. student, Department of Management, Qom Branch, Islamic Azad University, Qom, IranAssociate Professor, Department of Economics, University of Qom, Qom, Iran.Assistant Professor, Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran.Associate Professor, Department of Economics, University of Qom, Qom, Iran.The foundation of every science based on a series of fixed principles. The budget, likewise an economic and administrative point of view, is based on the principles and foundations referred to as the budget principles. This research’s proposes to find the influencing factors on performance-based budgeting in project-based organizations and to determine the relationships between these factors to provide a model in the housing sector. A sample size equal to 15 experts who had relevant knowledge and experience in the field of project-based organizations in the housing sector were selected. For this purpose, 29 factors identified using the theme analysis technique, through interviews with experts and the theme analysis tool. Then, the factors screened using the binomial test method and expert questionnaire. Finally, the screened factors were analyzed using the Demetal-fuzzy technique. According to the net effect index obtained through the difference of effectiveness and effectiveness of factors, the research results showed four elements: systemic attitude, incentive and punishment system, employee training, organizational culture, which affect performance-based budgeting in project-based organizations.https://ue.ui.ac.ir/article_28251_5551bbcfdbe8331a60820d1417346293.pdfthematic analysisproject-based organizationsdemetal-fuzzy techniqueperformance-based budgeting
spellingShingle Peyman Seyyedi
Mohammad Hasan Maleki
Seyyed Abbas Borhani
Omidali Adeli
A model for the performance based-budgeting of project-based organizations in the housing sector in Iran
اقتصاد شهری
thematic analysis
project-based organizations
demetal-fuzzy technique
performance-based budgeting
title A model for the performance based-budgeting of project-based organizations in the housing sector in Iran
title_full A model for the performance based-budgeting of project-based organizations in the housing sector in Iran
title_fullStr A model for the performance based-budgeting of project-based organizations in the housing sector in Iran
title_full_unstemmed A model for the performance based-budgeting of project-based organizations in the housing sector in Iran
title_short A model for the performance based-budgeting of project-based organizations in the housing sector in Iran
title_sort model for the performance based budgeting of project based organizations in the housing sector in iran
topic thematic analysis
project-based organizations
demetal-fuzzy technique
performance-based budgeting
url https://ue.ui.ac.ir/article_28251_5551bbcfdbe8331a60820d1417346293.pdf
work_keys_str_mv AT peymanseyyedi amodelfortheperformancebasedbudgetingofprojectbasedorganizationsinthehousingsectoriniran
AT mohammadhasanmaleki amodelfortheperformancebasedbudgetingofprojectbasedorganizationsinthehousingsectoriniran
AT seyyedabbasborhani amodelfortheperformancebasedbudgetingofprojectbasedorganizationsinthehousingsectoriniran
AT omidaliadeli amodelfortheperformancebasedbudgetingofprojectbasedorganizationsinthehousingsectoriniran
AT peymanseyyedi modelfortheperformancebasedbudgetingofprojectbasedorganizationsinthehousingsectoriniran
AT mohammadhasanmaleki modelfortheperformancebasedbudgetingofprojectbasedorganizationsinthehousingsectoriniran
AT seyyedabbasborhani modelfortheperformancebasedbudgetingofprojectbasedorganizationsinthehousingsectoriniran
AT omidaliadeli modelfortheperformancebasedbudgetingofprojectbasedorganizationsinthehousingsectoriniran