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Developing a Performance-Based Budgeting Maturity Model and Constructing a DEA-Based Composite Indicator to Measure It’s Score

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Developing a Performance-Based Budgeting Maturity Model and Constructing a DEA-Based Composite Indicator to Measure It’s Score

Mohammadreza Amini(Tarbiat Modares University) Adel Azar(Tarbiat Modares University) Mahmoud Dehghan Nayeri(Tarbiat Modares University) Karim Bayat(Tarbiat Modares University)

DOI : 10.7232/iems.2019.18.1.143

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초록

Performance-based budgeting has been a controversial topic over the past decades among budget professionals. Since the 1990s, a new wave of eagerness on performance-based budgeting has emerged among governments. In recent years, although utilization of performance-based budgeting has begun and various organizations have claimed the establishment of this system, its progress is not satisfactory. To evaluate the progress in establishing a performance based budgeting system, two budgeting maturity models have been presented. However, these two models cannot fully report the maturity of a performance-based budgeting system. By reviewing maturity reference models as well as two performance-based budgeting maturity models presented in budgeting literature, it has been attempted to highlight weaknesses of the recent models in order to present the developed performance-based budgeting maturity model. In addition to emphasizing the existence of necessary subsystems in a performance-based budgeting system, the model also emphasizes the results of this system. After developing a conceptual performance-based budgeting maturity model, it is now essential to develop an instrument for measuring this maturity. Obviously, this instrument should be able to aggregate criteria and sub-criteria of the conceptual maturity model in the form of a composite indicator and report the budgeting maturity indicator in the form of a score. Therefore, the second objective of this study is to develop a multi-layer data envelopment analysis model to measure PBB maturity index using optimization approach in constructing the composite indicator. By calculating the maturity score of each decision unit, the weight of sub-criteria in the macro indicator will be calculated.

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ABSTRACT
1. INTRODUCTION
2. LITERATURE REVIEW
3. A CRITICAL REVIEW ON CURRENTPBB MATURITY MODELS ANDPRESENTING A DEVELOPED PBBMATURITY MODEL
4. MULTILAYER DEA BASED-CIMODEL TO CALCULATE MATURITYSCORE
5. Numerical example
6. DISCUSSION AND CONCLUSION
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