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Mapping the Factors Affecting Public Budget Anomalies
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Adel Azar *   , Reza Mohammadrezabeiky |
| , Tarbiat Modares University, Tehran, Iran , Azara@modares.ac.ir |
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Abstract: (2591 Views) |
| This research has introduced a concept called anomaly of the public budget of the country and its causes. Anomaly of the budget is any objective and non-objective deviances, violation of the major plans of a society, creation of abnormal behaviors that cause a lack of zero balance of operational balance, balance of capital assets and balance of financial assets, and, consequently, instability of the economy and failure to realize Justice. In this regard, first, the concept of budget anomaly is introduced by document analysis method, and then through using the method of analysis of them, the factors causing anomaly of the public budget of the country will be extracted. The laws, structure, resources and the public budget process of the country were among the main causes of anomaly of the public budget of the country, each of which was subdivided according to criteria. In the next step, with the help of the Analytical Hierarchy Process (AHP) and the Analytical Network Process (ANP), priority was given to comparing all the factors and sub-criteria of them and the internal and external cluster dependencies of the main factors. The results indicate that the laws and regulations of the public budget of the country are one of the most important factors causing anomaly of the public budget of the country. |
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| Keywords: Anomaly of Budget, Public Budget, Budget Law, Budget Structure, Budget Process, Budget Resources |
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Full-Text [PDF 687 kb]
(724 Downloads)
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Type of Study: Research |
Subject:
Special
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