Coronavirus Pandemic (Covid-19) has put many healthcare systems in severe crisis. One way to deal with these uncertainties is to use open data systems. This study aims to analyze the development barriers of an open data network in Iran’s health system to create a more effective solution to the...

In this paper, we investigate the impact of budgetary slack on the allocated budget and the achievement of organizational goals under a centralized performance-based budgeting (PBB) strategy. A mathematical model is developed to select the strategic portfolio of activities and allocate budget to...

Confronting issues of structural complexity having multiple stakeholders with different perspectives, and the systematic nature of changes in these issues, has led to the use of systemic approaches to improve the understanding of the nature of the problem and to solve it. This study aimed to...

The advent of Industry 4.0 has generated a profound change in the nature of business processes all around the world and the introduction of a concept as digital transformation has greatly affected the supply chain of businesses, including the supply chain of banking services. Thus, it is...

English Abstract: According to high importance of SME's for Countries economic growth, In today’s competitive world, the internationalization of these enterprise's is inevitable. Internationalization is a multi-dimensional Process and in each dimension, Companies adopt Strategies which is...

Performance budgeting has been an important theme of public expenditure management for decades. In the 1990s, however, a new wave of enthusiasm for performance budgeting began to sweep through governments. In recent years, however, the level of interest in organizational use of performance-based...