Ranking Barriers to the Establishment and Implementation of the Operational Budgeting and Accrual Accounting System by the AHP

Implementation of operational budgeting is one of the most important challenges for governments and public institutions worldwide, especially developing countries. The purpose of the present study is to apply the hierarchical analysis method in barriers to establishment and implementation of operational budgeting and accrual accounting system in law enforcement. The study was purposefully applied and firstly through identifying barriers through library studies and interviewing experts in the budgeting and accrual accounting field. Subsequently, questionnaire, 42 paired comparisons of barriers to budgeting and 15 comparisons for accrual accounting were designed and provided by 30 budgeting experts and 25 accrual accounting experts. After obtaining initial data obtained from the questionnaires, the paired comparative matrices for the criteria at different levels were developed and calculated based on the method of summing the relative weights of each of the barriers in their sub-criterion and ranking them. Were. In the next step, by multiplying the relative weights at the relative weights of the criteria at higher levels, the surface weights of each barrier were also obtained. Based on the results, management-related barriers and constraints have been identified as the main obstacle to operational budgeting and the limitations of the general accounting law of the country and other upstream laws as the main obstacle in accrual accounting. In the present study, barriers to establishment and implementation of operational budgeting and accrual accounting were identified and after ranking barriers, guidelines and Gantt chart of its establishment in law enforcement were compiled.