کریم بیات

Performance-based budgeting (PBB) aims to allocate public budget resources to organizations based on their performance. Consequently, the necessity of evaluating entities' performance in implementing and executing a performance-based budgeting system has spurred some researchers to expound PBB maturity models, while others have concentrated on designing models to gauge its maturity level. In this investigation, mindful of the developed model of performance-based budgeting in Iran, endeavors have been made to fashion a data envelopment analysis (DEA) model in harmony with the conceptual framework of PBB maturity. Considerations such as the network structure of the PBB maturity model, quantitative-qualitative data, and the hierarchical structure of indicators and sub-indicators within the PBB maturity model should be factored into the design of the mathematical model. Consequently, the primary aim of this article is to devise a two-stage-multilayer fuzzy network data envelopment analysis model that encompasses all three of these considerations and delineates the level of budgetary maturity based on performance for various entities. The outcomes indicate that taking into account the uncertainty present in the data and adjusting levels in optimistic, pessimistic, and moderate, while bolstering the discriminative power of the model, will furnish decision-makers with more precise information.

Today, low efficiency and effectiveness, lack of economic efficiency and environmental problems are the major challenges of the Iranian public sector. To solve these challenges, it is possible to gradually improve the processes of public sector by providing an appropriate model of performance auditing. Therefore, the purpose of this study is to analyze the literature to extract the basic elements of performance auditing with process and content approaches to provide a model using the Capability Maturity Model Integrity for the public sector of Iran. This research was conducted by mixed exploratory and Delphi methods and modeling.100 members of performance and operational auditing experts were selected by snowball method as a research sample. To collect data, library(with combined techniques of resource review) and field study methods were used. The data collection tool is questionnaire. To analyze the data, combined analysis was used using coding and data conversion techniques ,and application software. Findings First, (7)factors and (127)dimensions as the basic elements of performance auditing were extracted by exploratory method and approved by experts. Then, Performance Audit-Capability Model for the public sector of Iran was designed and validated in the form of matrix. The conclusion is that this model describes a roadmap and evolutionary path and its goal is to develop performance auditing to the highest level of professionalism to improve processes.

The performance audit literature and experiences of researchers show that there is no any framework for the basic elements of the performance audit in the public sector of Iran. A framework for explaining what we do and a guide for choosing the right thing to do and dealing with what will happen next. The purpose of the research is to identify the basic elements of performance audit in the public sector of Iran (based on process and performance audit capabilities models). This research has been done with a mixed exploratory approach and in terms of nature and content based on Delphi's research method. In this research, 100 experts from the field of policy and management of performance and operational audits (senior, intermediate and operational) from the Supreme Audit Court of Iran, Auditing Organization of Iran, Mofid Rahbar Auditing Institute, member institutions of the Society of Certified Public Accountants of Iran and faculty members of governmental and non-governmental universities of Tehran province were considered as the research sample. The chain sampling method (snowball) was used to identify and select experts. In order to collect the information required for the research, the method of documentary (library) studies was used. By looking at the process and content, the basic elements of performance audit of the public sector of Iran were identified and classified in two levels of key factors and dimensions. In order to ensure the verification of the identified basic elements, Delphi's research method was used. Data collection tools a research-based questionnaire was used. Excel and SPSS 24 software were used to encode and analyze the collected data. The results of the research provide a list of 7 key factors including annual performance audit planning, performance audit scheduling, perform performance audit (test), performance audit reporting, follow-up on the implementation of performance audit recommendations,improving and ensuring the quality of performance audit, and resolve disagreements in performance audit. Also, 127 dimensions include 15 dimensions below the first factor, 44 dimensions below the second factor, 23 dimensions below the third factor, 24 dimensions below the forth factor, 5 dimensions below the fifth factor, 9 dimensions below the sixth factor and 7 dimensions below the seventh factor. This framework can help to provide a new model of performance audit process and performance audit capability model for the public sector of IRAN, as well as to define the variables that are performed in future researches in the field of performance audit.

Performance-based budgeting is an integral part of government organizations, whose goal is to achieve more efficient and effective implementation than management and performance budgeting in line with public duties, higher quality of public services, reduction of government and staff costs. is. It is necessary to reform the budget process towards performance-based budgeting, selecting software based on strategic planning, measuring performance and aligning with the long-term goals of the organization. Performance-based budgeting software is one of the few rare softwares in the country, so the lack of effective criteria in choosing software makes it difficult for government agencies to waste a huge amount of money. Therefore, the need to develop and successfully implement criteria in this system can improve the efficiency of the organization, manage effective budget expenditures and make it a competitive advantage for the organization by providing a basic for better software selection. This article, by studying the subject literature and software evaluation, the effective criteria for the performance-based budgeting software system with a qualitative-quantitative approach in the form of descriptive-applied research and the participation of several experts in the process of determining the criteria, 11 main criteria and 46 indicators were extracted. A conceptual model has been proposed using fuzzy dematel technique and hierarchical analysis to identify, rank, measure the importance and effectiveness of software criteria. The results indicate that the criteria for producing software, budget, security, and budget and performance reporting are of the importance and have the highest impact on other criteria. Therefore, in order to make optimal decisions and help managers and organizations in order to improve performance, special attention should be paid to these criteria.

Using Performance Based Budgeting (PBB) system in Iran has begun. However different organizations claim to establishment and implement this system but their progress is not satisfactory. Therefore, in order to evaluate its progress, using the organization's maturity models, various studies have been presented in designing the PBB maturity model.
In this study, by reviewing the maturity reference models as well as two PBB maturity models that presented in the budgeting literature, the weaknesses of the current maturity models is presented and the new PBB maturity model is presented. After interviewing budget experts in decision-making organizations such as the country's planning and budgeting organization and the Audit Court, as well as using the elite capacity in universities such as Tarbiat Modares, Tehran, Shahid Beheshti, Al-Zahra, etc. the lack of consideration on the results section in maturity models has been identified as shortcomings in current maturity models, especially budget maturity models.
Accordingly, the developed PBBM model is defined in terms of capabilities and results, and for the measurement of each of these two parts, a tree of indices and sub-indicators are defined. Utilizing the research model enables organizations to evaluate their progress in establishing and implementing a performance-based budgeting system by performance indicators

In the information age, one of the issues facing organizational engineering is Business process-orientation (BPO). Understanding of the processes of senior managers and take measurements of BPO is one of the necessities in this area, because in recent years many studies have been done. The purpose of this article was to determine coefficients of process-dimensions and indicators by using analytical network process (ANP) and use it to measure BPO in the Iranian commercial- government banks. In this study, in the first with literature review on the organization's Business process, BPO dimensions and indicators were identified. The next stage, dimensions and indicators coefficients BPO were determined using ANP. In the third step, indicators scores of BPO were calculated based on the maturity level. And finally the amount of BPO according to their scores and coefficients of dimensions on the commercial banks - Iran's state was calculated. The results show that the amount of BPO in commercial banks - Iran's state less than 50 percent. The maximum amount of BPO with 29% to the "Beliefs and Attitudes" and the lowest rate was given to the "productivity “with the rate of 5/7 per cent.

In today’s business world, organizations are continually striving to streamline their operations, increase their ability to respond to the market conditions and find new opportunities to differentiate themselves from their competitors; these conditions have caused them to focus more on business processes and customers. Every research has just discussed one dimension of this process, but they have failed to provide a comprehensive and integrated model including all the dimensions and indicators of business process and the interactions and interconnectedness among them. This paper reviews the literature related to business processes to identify the dimensions and indicators of business processes and then employ an advanced methodology called interpretive structural modeling approach to design an integrated and total business process orientation model. The results indicate that the comprehensive model of business process orientation includes six interactive and interconnected dimensions: structure, belief and attitudes, framework, operations strategy, performance management and process productivity: Reach ability matrix, driver power- dependence matrix and calibration diagram show that process belief and attitude is the key dimension affecting other dimensions. On the other hand, process productivity has the highest level of dependence on other dimensions and functions as an output for business process orientation modeling.