Abstract:The purpose of this chapter is to outline the public sector accounting and budgeting evolutions and reforms in Iran and its implication for performance-based budgeting in the county. The chapter has u...The purpose of this chapter is to outline the public sector accounting and budgeting evolutions and reforms in Iran and its implication for performance-based budgeting in the county. The chapter has used content analysis of the archival documents, books, and reports in order to present an inclusive historical and political vision of public sector accounting and budgeting in Iran in the past century. The historical review of transition in public budget legislations and actors in this developing county clarified several key issues in the process toward performance-based budgeting that can be considered as an experience for other countries situated in similar changes.Read More
Publication Year: 2021
Publication Date: 2021-03-31
Language: en
Type: book-chapter
Indexed In: ['crossref']
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