The process of selecting methodology in designing a good budgeting model in the public division with the total system interventions approach

Document Type : Research Article (with qualitative approaches)


1 Department of Industrial Management, Faculty of Management and Economics, Tarbiat Modares University, Iran, Tehran

2 Ph.D Student, Department of Industrial Management, Faculty of Management and Economics, Tarbiat Modares University,Iran, Tehran

3 Department of Information Technology Management, Faculty of Social Sciences and Economics, Alzahra University,Iran, Tehran


Purpose: The purpose of this study is to use the total system interventions (TSI) approach in identifying and selecting appropriate methodologies for designing a good budgeting model in the public sector of Iran.
Design / Methodology / Approach: The approach used in this research is a total system interventions and is a qualitative research in terms of data collection. Because its findings have been obtained through interviews with experts in the field of budgeting and systems, and through the themes and metaphorical analyses.
Research Findings: First, according to the results of the interview, two dimensions of complexity and the degree of common goal were determined in each stage of the budgeting process. Then, considering the appropriateness of the methodologies with the dimensions of the problem and the purpose of the research, i.e. identifying and diagnosing of the system, the appropriate methodologies were selected.
Limitations & Consequences: Lack of easy access to experts as well as decision making problems in choosing a methodology in the variety of them, were some of the limitations of this research. In future research, a total system interventions approach can be used to identify and select other methodologies, as well as in similar areas.                                           
Practical Consequences: The model obtained from this research can be used in diagnosis and pathology of the budgeting system and as a result, designing a good budgeting model in the public sector of Iran.
Innovation or Value of the Article: The innovation of this paper is the identification and selection of a combination of systemic methodologies in the design of the public budgeting system using the total system interventions approach.


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