Identifying and Prioritizing the Effective Factors of Future Studies on the Budgeting of I.R.I Army Using a hierarchical group analysis method

Abstract

In today's world, budgeting is an effective tool for the proper management of the state and the public sector. The awareness of managers and decision-makers in micro and macro levels from the new approaches of budgeting, besides rational usage of resources, provides appropriate substrate for growth and efficiency in governmental organizations. Furthermore, this prevents profusion of public property, follows fair distribution of financial resources, besides improving efficiency. The current study was done in order to identify and prioritize the factors influencing futurology on budgeting of I.R.I Army by using group analytical hierarchy process method. The methodology used was survey-descriptive, applied and cross-sectional. The population consisted of twenty experts who were retired from armed forces in I.R.I Army and were experienced in the field of futurology and budgeting management. They were required to fill up the paired comparison questionnaires. The instrument used was Expert Choice11 software. The results showed that, among the five factors influenced the futurology of budgeting in defense organizations, future economic trends with relative importance (weight) of 0.383 are in the first priority, future technology trends with the relative importance of 0.264 are in the second priority, top documents' orientation with the relative importance of 0.157 are in the third priority, organizational strategic management approaches with relative importance of 0.112 are in the fourth priority, and identification of potential threats and injuries with relative importance of 0.084 are in the fifth priority

Keywords

• future studies
• budgeting
• analytical hierarchy