A Study of the Relationship Between Human Factors and Effective Implementation of Performance Budgeting (Case Study: Tehran Municipality)

The aim of present research has been to examine therelationship between human factors andeffective implementation of performance budgeting in Tehran municipality. For this purpose, the research was conducted in a form of a descriptive research withsurvey-correlational design. The present study is applied and quantitative in terms of purpose and nature of the data.The statistical population of the study consisted of all managers and employees of municipalities of Tehran amounting to 1270 persons. In order to determinate the sample size of 295 persons, Cochran’s formula has been usedand the questionnaireswere distributedthrough stratified random sampling. Finally, based on the findings, all the hypotheses were confirmed except for the first sub-hypothesis (knowledge of human resources and effective implementation of performance budgeting). At the end, a number of suggestions have been proposed to the managers of municipalities for future research and functioning