Document Type : Original Article
Authors
1 Assistant Professor, Faculty of Governance, College of Management, University of Tehran, Tehran, Iran.
2 Master’s Degree in Public Administration, University of Tehran, Tehran, Iran
Abstract
Public budgeting is considered a primary tool for fiscal and economic policymaking. The utilization of big data can unlock new capacities for budgeting systems, such as enhancing transparency, improving forecast accuracy, boosting accountability, and streamlining resource allocation processes. Existing research has indicated general trends in the application of big data within budgeting systems. However, these studies have not comprehensively addressed the obstacles, potentials, and policy guidelines for its implementation in policymaking systems. In this context, the present research aims to identify the challenges, solutions, and opportunities associated with employing big data in Iran’s public budgeting system, employing a qualitative approach and the thematic analysis method. The study population comprised experts in public budgeting, with a snowball and purposive sampling strategy. Semi-structured interviews were used for data collection, reaching theoretical saturation by the fifteenth interview. The obtained data were organized and analyzed using the stages of thematic analysis. Consequently, 24 main themes were identified, elucidating the various dimensions of challenges, solutions for overcoming these challenges, and opportunities arising from the application of big data in Iran’s public budgeting system. The research findings can serve as a scientific basis for policymakers and public sector managers to reform data-driven budgeting processes and enhance financial transparency and accountability.
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