Identifying the Dimensions, Components, and Indicators of the Economic Justice Model in Iran's Budgeting System
Keywords:
Iran's budgeting system, economic justice, enemy-targeted economic justice, resistance economy, fiscal disciplineAbstract
The objective of the present study is to identify the dimensions, components, and indicators of the economic justice model in Iran's budgeting system. From the perspective of its aim, this study is descriptive, and in terms of methodology, it is a qualitative descriptive research. Structured interviews were used for data collection. The statistical population included faculty members in the field of cultural management with over ten years of teaching and research experience, who also possessed executive expertise with at least five years of service or had conducted research on the culture of budgeting in the legislative and executive branches and economic justice in Iran’s budgeting system. Purposeful sampling was employed until theoretical saturation was reached, resulting in the selection of 15 participants from the target population. In the data analysis process, the content of interviews and textual data was coded using grounded theory methodology. The Maxqda software was utilized for qualitative data analysis and theorization. The findings revealed that the general structure of document analysis aligned with in-depth interviews, as displayed in the document browser section of the MAXQDA software, identified the following core variables of the study: enemy-targeted economic justice, resistance economy, fiscal discipline, corporate governance, commercial economy, and social economy. The concept of enemy-targeted economic justice includes indicators such as: fiscal unity, financial security, and elimination of political tendencies. The concept of resistance economy encompasses indicators such as: financial benefits, inequality index, and poverty index. The concept of fiscal discipline includes indicators such as: financial transparency index, development accounting index, and production accounting index. The concept of corporate governance comprises indicators such as: rentier state structure and financial and economic corruption index. The concept of commercial economy includes indicators such as: rent-seeking opportunity index and inefficiency index of private insurance systems. The concept of social economy incorporates indicators such as: inefficiency index of social support systems and unfavorable income status index.
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Copyright (c) 2024 Manouchehr Mohammad Soleimani (Author); Mohsen Ameri Shahrabi; Ali Shojaei Fard, Serajeddin Mohebi (Author)
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