Spring                   Back to the articles list | Back to browse issues page

XML Persian Abstract Print


1- Department of Public Administration, North Tehran Branch, Islamic Azad University, Tehran, Iran.
2- Department of Public Administration, Faculty of Management and Accounting, Allamah Tabatabaei University, Tehran, Iran , dhp748@gmail.com
3- Department of Business Administration, North Tehran Branch, Islamic Azad University, Tehran, Iran.
4- Department of Public Administration, North Tehran Branch, Islamic Azad University, Tehran, Iran.
Abstract:   (1374 Views)
Objectives: Budgeting process is the most effective tool in the administration of public affairs of a country, which is full of complexities and various issues. This study aimed to explore the experiences of the representatives of the Islamic Consultative Assembly to identify obstacles to effective budgeting in the legislative process.
Methodology: The study was conducted with a qualitative approach and content analysis method. The participants included fifteen representatives of the Islamic Consultative Assembly, who were selected through a purposeful method. To identify in-depth multidimensional obstacles in the process of reviewing and approving the annual budget bill, we used semi-structured interviews to collect data. Data collection and analysis were conducted simultaneously and continued until data saturation and identification of the main obstacles to effective budgeting.
Findings: The research findings include five main categories: lack of transparency and accountability; lack of competence of representatives in legislation issues; personal, partisan and constituency interests; budget manipulation; legal obstacles; and public advocacy. These findings indicate the existence of multiple barriers to transparency, representation, and competence, along with the influence of personal and/or partisan interests, and budget manipulation practices that arise from systemic inefficiency, political dynamics, and conflicts of interest among individuals, institutions, and multiple groups.
Originality: This research, with a qualitative approach and based on the authentic experience of parliamentarians, has identified multidimensional barriers to effective budgeting in the legislative system. Its value lies in providing practical insight to improve the transparency, accountability, and efficiency of the country’s budgeting process.
Implications: Incorporating knowledge from legislators’ experiences in budgeting policies can provide a fairer and more effective framework to strengthen the country’s sovereignty and secure national interests.
     
Type of Study: Research | Subject: Governance
Received: Sep 24 2025 | Accepted: Oct 15 2025

Add your comments about this article : Your username or Email:
CAPTCHA

Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License.

© 2026 CC BY-NC 4.0 | Management and Development Process

Designed & Developed by : Yektaweb