Public Sector Accounting and Budgeting

Public Sector Accounting and Budgeting

A comparative study of the distribution of credits for the acquisition of provincial capital assets between different affairs by the Planning and Development Council of the provinces of Iran with Islamic criteria

Document Type : Original Article

Authors
Mohammad Ghaffari Fard 1
Sayed Hussain Ehsas 2
1 Associate Professor of Economic Sciences, Ahlul Bayt University, Tehran, Iran
2 Ph.D. Student in Industrial Management of Production and Operations, University of Guilan, Iran
Abstract
Budget distribution and allocation in all countries is done with tactical (policyoriented) and economic (program-oriented) approaches, among different regions and sectors. Based on these models, considering election slogans and public interests, political and economic considerations will also be taken into consideration by policymakers. Since the Islamic economy has emerged as an economic system from the point of view of Islam, it provides criteria and standards for the distribution of budget between regions and economic sectors. This study was conducted in 2020 and after doing some studies and conducting exploratory interviews, its components have been investigated. In this research, 8 experts participated, so using envelopment analysis method based on Islamic texts, the necessary criteria and indicators in the distribution of funds have been identified and from the experts' point of view, the importance of each criterion and indicator in the expert software environment has been determined.Therefore, by using the Mahnava analysis method based on Islamic texts, the necessary criteria and indicators in the budget distribution have been determined and from the point of view of experts, the importance of each criterion and indicator has been determined in the Expert Choice software environment. The results show that respect for public interests, efficiency and productivity, and justice in the distribution of resources are among the general criteria of budget distribution in Islamic economy, with its sub-indexes, using the hierarchical analysis method, from the experts' point of view, efficiency and productivity criteria (%50.7) The criterion of justice in the distribution of resources (33.6 percent) and the index of compliance with public interests (0.151) have scored points. The comparison of the performance of the budget distribution by the provincial planning and development councils among different departments with the share of each Islamic criterion from the perspective of experts shows that Budget distribution by this council should pay more attention to intergenerational affairs and respect for public interests. 
Keywords
Budget
Justice
Efficiency
Islam
Hierarchical analysis

Subjects

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  • Receive Date 16 May 2022
  • Revise Date 10 June 2022
  • Accept Date 23 June 2022