Proposing an Economic Justice Model in Iran's Budgeting System

Authors

    Manouchehr Mohammad Soleimani Cultural Planning Management Department, Qe.C., Islamic Azad University, Qeshm, Iran.
    Mohsen Ameri Shahrabi * Department of Management, NT.C., Islamic Azad University, Tehran, Iran. mohsen.amerishah@gmail.com
    Ali Shojaei Fard Associate Professor, Department of Management, Payam Noor University, Isfahan, Iran.
    Serajuddin Mohebbi Department of Management, Shi.C., Islamic Azad University, Shiraz, Iran.

Keywords:

Budgeting system, economic justice, grounded theory method, structural equation modeling (SEM)

Abstract

The aim of the present study is to propose a model of economic justice within Iran’s budgeting system. This research is applied in nature and utilizes a mixed-methods approach, combining qualitative and quantitative methodologies. In the qualitative phase, a causal analysis of the studied criteria was conducted through thematic analysis and expert interviews, leading to the development of a preliminary model. Subsequently, the quantitative phase was carried out through the design and distribution of structured questionnaires. The qualitative sample population consisted of 15 faculty members in the field of cultural management, selected through purposive sampling until theoretical saturation was achieved. In the quantitative phase, the sample size included 96 experts who were both accessible and willing to participate, selected through a combination of purposive (judgmental) and snowball non-probability sampling techniques. To analyze the model structure, grounded theory methodology was used, while structural equation modeling (SEM) was employed to assess the model's validity. The overall structure of the document analysis, carried out through in-depth interviews and using the MAXQDA software's document browser, revealed that the core variables of the study include enemy economy, resistance economy, financial discipline, corporate governance, commercial economy, and social economy. Three indicators were extracted for each of the six main variables. The results of the structural equation modeling demonstrated that the proposed model has a good fit.

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Published

2026-03-25

Submitted

2025-03-03

Revised

2025-06-01

Accepted

2025-06-12

Issue

Section

Articles

How to Cite

Proposing an Economic Justice Model in Iran’s Budgeting System. (2026). Management Strategies and Engineering Sciences, 1-11. https://msesj.com/index.php/mses/article/view/288

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