Purpose: For organizations competing in volatile environments, strategic agility is the key for sustaining in the market. It is essential for such organizations to identify the main agility indicators that contribute to their strategic core. The purpose of this paper is to propose and test a...

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...

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...

It’s more than one decade that industrial development based on the structure of industrial clusters as a new strategy has been used in the planning and policy by developing industrialized countries. Considering the importance of the role of industrial clusters in economic development programs,...