اقتصاد و برنامه ریزی شهری

اقتصاد و برنامه ریزی شهری

شناسایی و تحلیل سیستمی موانع استقرار بودجه‌­ریزی عملیاتی، مطالعه موردی شهرداری تبریز

نوع مقاله : مقاله پژوهشی

نویسندگان
1 پژوهشگر پسادکتری، گروه توسعۀ اقتصادی و برنامه‌‌ریزی، دانشکدۀ اقتصاد و مدیریت، دانشگاه تبریز، ایران
2 استاد گروه توسعۀ اقتصادی و برنامه‌‌ریزی، دانشکدۀ اقتصاد و مدیریت، دانشگاه تبریز، ایران
چکیده
هدف این پژوهش، شناسایی و تحلیل سیستمی موانع استقرار بودجه‌‌ریزی عملیاتی در شهرداری تبریز است. این مطالعه با رویکرد کیفی و روش تحلیل تماتیک انجام شد. داده‌ها از سه منبع شامل مرور نظام‌‌مند پیشینه، بررسی قوانین و اسناد رسمی و مصاحبه‌های نیمه‌‌ساختاریافته با مدیران و کارشناسان جمع‌‌آوری شد. تحلیل داده‌ها در نرم‌‌افزار MAXQDA انجام شد و به ‌منظور نمایش روابط علّی میان موانع، از نمودارهای علّی ـ معلولی (CLD) در نرم‌‌افزار Vensim بهره گرفته شد. همچنین، برای سنجش اعتمادپذیری کدگذاری‌‌ها، از روش توافق درون‌‌موضوعی استفاده شد و میزان توافق میان دو کدگذار ۸۲ درصد برآورد شد. یافته‌ها نشان داد موانع استقرار بودجه‌‌ریزی عملیاتی در سه تم اصلی قابل طبقه‌‌بندی‌‌اند: موانع ناشی از ویژگی‌های محیطی، موانع ناشی از منابع سازمانی و موانع ناشی از توانمندی سازمانی. در میان موانع محیطی، تمرکزگرایی، ملاحظات سیاسی، ضعف قوانین، بی‌‌ثباتی اقتصادی و محدودیت مشارکت ذی‌‌نفعان بیشترین نقش بازدارنده را دارند. در سطح منابع سازمانی نیز کمبود منابع مالی پایدار، ضعف زیرساخت‌های اطلاعاتی، کمبود نیروی انسانی متخصص و نبود سامانه‌های یکپارچۀ مالی از چالش‌های مهم به شمار می‌‌روند. علاوه بر این، ضعف فرهنگ پاسخ‌گویی، نگرش کوتاه‌‌مدت مدیران، عدم هم‌‌راستایی برنامه و بودجه و فقدان استراتژی کلان، مهم‌ترین موانع توانمندی سازمانی هستند. بر اساس نمودارهای CLD و الگوی مفهومی استخراج‌‌شده، میان موانع شناسایی‌‌شده ۲۱ حلقۀ بازخوردی (۱۳ مثبت و ۸ منفی) وجود دارد که بیانگر پویایی و درهم‌‌تنیدگی ساختار موانع است. نتایج نشان می‌‌دهد تحقق پایدار بودجه‌‌ریزی عملیاتی مستلزم اصلاح هم‌‌زمان ساختار حکمرانی، تقویت زیرساخت‌های اطلاعاتی، توانمندسازی سرمایه انسانی و نهادینه‌‌سازی فرهنگ عملکردمحور در شهرداری است.
کلیدواژه‌ها

موضوعات


عنوان مقاله English

Identification and systematic analysis of barriers to implementation Performance- Based budgeting: evidence from Tabriz municipality

نویسندگان English

Fahmideh Ghorbani 1
Davood Behboudi 2
1 Identification and systematic analysis of barriers to implementation Performance- Based budgeting: evidence from Tabriz municipality
2 Professor, Department of Development Economics and Planning, Economic and Management Faculty, University of Tabriz, Iran
چکیده English

This study aims to identify and systemically analyze the barriers to implementing Performance-Based budgeting in Tabriz Municipality. A qualitative research approach and thematic analysis were applied. Data were gathered through a systematic review of literature, relevant laws and official documents, and semi-structured interviews with managers and experts in urban planning and budgeting. Data analysis was conducted in MAXQDA, while causal relationships among the barriers were illustrated through causal loop diagrams (CLDs) developed in Vensim. To ensure coding reliability, inter-coder agreement was assessed, yielding an agreement rate of 82 percent.
The findings indicate that the barriers to Performance-Based budgeting fall into three themes: barriers due to environmental attributes, barriers due to organizational resources, and barriers due to organizational capability. Key environmental barriers include centralized decision-making, political influences, insufficient legal support, economic instability, and limited stakeholder participation. Barriers due to organizational resources are inadequate sustainable financial resources, weak information infrastructures, limited professional expertise, and the lack of integrated financial systems. Moreover, weak accountability culture, short-term managerial perspectives, misalignment between planning and budgeting, and the absence of a clear overarching strategy represent major barriers due to organizational capability.
The CLDs and the resulting conceptual framework identified twenty-one feedback loops—thirteen positive and eight negative—highlighting the dynamic and interconnected nature of the barriers. Overall, the results suggest that successful and sustainable implementation of Performance-Based budgeting depends on simultaneous reforms in urban governance structures, enhancement of information infrastructures, human resource capacity development, and institutionalization of a performance-oriented culture within the municipality.

کلیدواژه‌ها English

Causal Loop Diagram (CLD)
Performance Budgeting
Qualitative System Dynamics
Systems Thinking
Urban Governance
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دوره 7، شماره 3
خرداد 1405
صفحه 4-22

  • تاریخ دریافت 17 شهریور 1404
  • تاریخ بازنگری 09 آبان 1404
  • تاریخ پذیرش 10 آبان 1404