Assessing SHAH Model Performance-Based Budgeting (PBB) Possibility Case Study: Shiraz Municipality

This study is to assess PBB in Shiraz municipality. So a questionnaire was issued and a model was proposed to assess the possibility of PBB. Based on SHAH model the study findings concerning the subjects were negative in relation to three authority dimensions namely the authority to assess the performance and human and technical abilities and there is not the authority necessary to execute PBB and the subjects believe there is appropriate authority in Shiraz municipality in relation to three power dimensions namely legal, procedural and organizational authority. Also there are good conditions in relation to dimensions namely policy and Managerial acceptance, but there is not appropriate motive for the performance in another dimension of acceptance, that is, incentive compatibility. Also the findings show that PBB has deceased the expense in Shiraz municipality.