Investigating Performance-Based Budgeting and performance control in Iran's executive apparatus using Balanced Scorecard Technique

In this research, operational budgeting was investigated in the form of four groups of contextual factors, structural factors, human factors and other factors on operational and research budgeting with analytical model, balanced evaluation method. The statistical population of this study is all executive bodies subject to Article (5) of the Civil Service Management Law. Data were obtained using 182 questionnaires and analyzed using structural equation method and Smart PLS software. In this model, the balanced evaluation method was adapted to the three-part cycle of performance management and a three-part model of performance management, based on balanced measurement, is obtained. The results showed that the identified structures in operational budgeting have a positive and significant effect on the performance of executive agencies. The structures of "structural factors", "human factors" and "other factors affecting the implementation of operational budgeting (including personality, acceptance and ability)" have a positive and significant effect on performance, but the structure of "underlying factors" has a significant effect. It does not affect the performance of executive agencies. Also, meanwhile, the balanced scoring technique in each of the three stages of the model affects the relationship between operational budgeting and the performance of executive agencies. Also, operational budgeting explains 60% of changes in the performance of executive bodies. These findings confirm the theoretical foundations of operational budgeting, especially structural factors, human factors, contextual factors and other influential factors.