Military Science and Tactics

Military Science and Tactics

Presenting a performance-based budgeting pattern in the Islamic Republic of Iran Army

Document Type : Research/Original/Regular Article

Authors
Ghodratollah Talebnia 1
Davoud Afshar 2
1 Faculty of Accounting , Islamic University, Science and Researech Branch. Tehran, Iran
2 Aja Command and general staff University Departement of War Student of PH.D Iran. Tehran
10.22034/qjmst.2025.2035727.2103
Abstract
Objective: This study aimed to design and validate a performance-based budgeting model for the Islamic Republic of Iran Army (AJA). The research seeks to develop an efficient, localized framework for enhancing resource productivity within the military budgeting structure.
Methodology: This applied research followed a descriptive-analytical method. To test the conceptual model, Structural Equation Modeling (SEM) was employed using SmartPLS software. Data were collected through a researcher-made questionnaire distributed among experts and officials involved in budgeting within AJA.
Findings: The results indicated that the two main components—“budgeting drivers” and “enablers”—play a crucial role in implementing a performance-based budgeting model. Model fit indices, including AVE, CR, Cronbach’s alpha, R², Q², and GOF, were all reported at acceptable and desirable levels. Additionally, all model paths were statistically significant and confirmed.
Conclusion: The proposed model demonstrates a strong fit and is feasible for implementation within the military structure. Applying this model can lead to more effective resource allocation, improved accountability, increased efficiency, and institutionalization of a performance-oriented culture in the budgeting practices of AJA.
Keywords
Performance-based budgeting
budgeting drivers
budgeting enablers
Subjects
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Military Science and Tactics
Volume 21, Issue 73
Autumn 2025
Pages 77-105