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1- Islamic Azad University
2- Allamah Tabatabaei University ,dhp748@gmail.com
2- Allamah Tabatabaei University ,
Abstract: (73 Views)
The budgeting process, as a cornerstone of public finance, serves as a vital instrument for managing national affairs. Despite its central role, it continues to face persistent structural complexities and institutional challenges. This study was conducted with the aim of examining the experiences of members of the Islamic Consultative Assembly during the review and approval stages of the annual budget bill, in order to identify the barriers to effective budgeting within the legislative process. Adopting a qualitative research approach grounded in content analysis, data were gathered through semi-structured interviews with a diverse group of representatives selected via purposive sampling. These interviews enabled a nuanced examination of the multifaceted barriers encountered in budget deliberations. Data collection and analysis proceeded until thematic saturation was achieved, ensuring a comprehensive understanding of the legislative constraints. The findings reveal five overarching categories of obstacles: lack of transparency and accountability, insufficient legislative competence, personal and partisan interests, budget manipulation, and legal limitations affecting public advocacy. These challenges reflect systemic deficiencies in governance, representation, and institutional capacity. Moreover, the influence of individual and political interests combined with opaque budgetary practices intensifies inefficiencies and exacerbates power struggles among stakeholders. Recognizing these dynamics is essential for addressing the structural impediments to effective public administration. Integrating the insights derived from legislators’ experiences into national budget policymaking can contribute to a more transparent, equitable, and responsive framework, ultimately reinforcing democratic governance and safeguarding collective interests.
Keywords: Budget legislation, Annual budget approval, Effective Budgeting, Content analysis, Qualitative research method
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