Univrsity of Tehran Press Industrial Management Journal 3115-7386 10 3 2018 09 23 Critical Systems Heuristics (CSH) to Deal with Stakeholders' Contradictory Viewpoints of Iran Performance Based Budgeting System ادراک انتقادی سیستم‌ (CSH) برای رویارویی با دیدگاه‌های متضاد ذی‌نفعان نظام بودجه‌ریزی بر مبنای عملکرد ایران 429 454 68909 10.22059/imj.2018.254206.1007404 EN Mahmoud Dehghan Nayeri Assistant Prof., Department of Industrial Management, Tarbiat Modares University, Tehran, Iran 0000-0002-7648-2937 Moein Khazaei MA. Student, Department of Industrial Management, Tarbiat Modares University, Tehran, Iran Fatemeh Alinasab Imani MA. Student, Department of Industrial Management, Tarbiat Modares University, Tehran, Iran Journal Article 2018 03 09 <strong>Objective:</strong> Performance based budgeting is an undeniable necessity for effective management of the country vital resources nowadays, which benefits all economic and social layers of the society if properly implemented. Accordingly, this has encouraged lots of studies and researches on PPB theories, concepts and models. This study deeply reviewed Iran’s PBB system within four basic issues, including motivation, knowledge, legitimacy and power through critical approach. <strong>Methods:</strong> Exploration in this system has been made using a critical (Emancipatory) approach called Critical Systems Heuristics. The process consists of reflecting the hidden views of the stakeholders using 12 boundary questions in two states of “being” which refers to the present situation and “ought to” which refers to an ideal situation. <strong>Results:</strong> Findings of the implementation of methodology showed that there are many technical, human and social problems involved in evaluating and implementing a performance-based budgeting system. The main criticisms of the system are targeting, focusing on the short-term political visions, ignoring the new critical expertise, and ignoring the transparency of the system. <strong>Conclusion:</strong> Research findings provided some fruitful comments on Iran’s PBB system and its vital required changes and modifications according to stakeholders’ boundary judgments (primary judgments about and a holistic approach to the system).   https://imj.ut.ac.ir/article_68909_c4bdda917f8440d21381e4681e2d41ad.pdf