نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار و عضو هیات علمی، دانشگاه آزاد اسلامی واحد مرودشت، گروه حسابداری (مسئول مکاتبات)
2 استادیار و عضو هیات علمی، دانشگاه آزاد اسلامی واحد مرودشت، گروه حسابداری
3 کارشناس ارشد حسابداری، مدیر گروه بودجه، معاونت برنامه‌ریزی شهرداری شیراز
4 کارشناس ارشد حسابداری، رییس گروه بودجه، معاونت برنامه‌ریزی شهرداری شیراز
5 کارشناس ارشد، دانشگاه آزاد اسلامی واحد مرودشت، گروه حسابداری
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
This study is to assess PBB in Shiraz municipality. So a questionnaire was issued and a model was proposed to assess the possibility of PBB. Based on SHAH model the study findings concerning the subjects were negative in relation to three authority dimensions namely the authority to assess the performance and human and technical abilities and there is not the authority necessary to execute PBB and the subjects believe there is appropriate powers in Shiraz municipality in relation to three power dimensions namely legal, procedural and organizational powers. Also there are good conditions in relation to dimensions namely policy and directional acceptance, but there is not appropriate motive for the performance in another dimension of acceptance, that is, motivational acceptance. Also the findings show that PBB has deceased the expense in Shiraz municipality. Finally having compared the views of different groups the findings show that there is no significant difference between the groups' views and different categories of the personnel except in relation to two technical and legal powers parameters; namely there is relative unanimity concerning presence or absence of the substructures necessary to put into operation the operating budgeting except two above parameters
کلیدواژه‌ها [English]
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