The Pathology of Budgeting in the Islamic Republic of Iran

This article examines the pathology of budgeting from the standpoint of experts and experts. The pathologies that are repeated every year in budgeting, and also without regard to it, may not have been useful. This research seeks to answer the question of what are the most important budgetary damages in the Islamic Republic of Iran from the experts' point of view? This research is an applied type and its method is qualitative and in the style of theme analysis that its components, axial codes and frequencies are obtained through interview. Data collection tools included observation, semi-structured qualitative interviews with library and field resources. The statistical population of this study is experts and experts who have opinions about budgeting in Iran which have been published in journals, books and reputable websites. The statistical sample of 29 individuals was selected from the statistical population. The findings indicate that the experts, in the order of management, finance, legal, regulatory, technical, study, structural, regulatory, anti-corruption, programmatic, statistical and information, justice, economic, political, stakeholder, governance and regional challenges, respectively. The main ones are budgeting. This article for the first time extracts and classifies budgetary losses in Iran by using thematic analysis method.