Can Sustainability Be Budget for? Evidence from Iran
Sustainability has been interpreted as the fulfillment of current generations’ needs without jeopardizing the needs of future generations. Sustainable development has evolved into an important area of study and has recently entered into governments’ plann
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Can Sustainability Be Budget for? Evidence from Iran Farzaneh Jalali and Graham Gal
Abstract Sustainability has been interpreted as the fulfillment of current generations’ needs without jeopardizing the needs of future generations. Sustainable development has evolved into an important area of study and has recently entered into governments’ planning and budgeting. This evolution has followed similar pattern in Iran, where the discourse around sustainability and sustainable development in different parts of government and society are increasing. In this chapter, we survey the role of sustainability and its requirements as well as the consequences in macroplanning and budgeting in Iran. For this study, the documents related to budgeting which contain information about sustainability and the way in which sustainability has grown in Iran’s budget preparation are investigated. For this purpose, the Iran’s budget circulars for the 10 years from 2007 to 2016 are reviewed with particular Iran’s attention to the level of sustainability considered. Finally, a picture from budgeting and macroplanning in Iran with the advent of sustainability issues is presented. Sustainability issues like sustainable development and environmental issues have gradually evolved into considering economic, social, and environmental impacts. This chapter will include analysis of all of the three sections. This research will be carried out using content analysis of the documents. Using this method, we are going to investigate, classify, and report the relevant documents. Among the various techniques of content analysis, our study will examine frequency, clusters, and categories. Using these techniques, our aim is to discover sustainability status in Iran’s budget. Keywords Sustainability
Budgeting Development Government planning
F. Jalali (&) Tehran University, Tehran, Iran e-mail: [email protected] G. Gal Isenberg School of Management, University of Massachusetts at Amherst, Amherst, MA, USA e-mail: [email protected] © Springer Nature Singapore Pte Ltd. 2018 G. Gal et al. (eds.), Sustainability and Social Responsibility: Regulation and Reporting, Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application, DOI 10.1007/978-981-10-4502-8_7
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F. Jalali and G. Gal
Introduction
Sustainability has been interpreted as the fulfillment of current generations’ needs without jeopardizing the needs of future generations. Sustainability goals have grown to become as an important topic, as the pursuit of financial goals. The achievement of these goals has faced on serious shortcomings in the face of the needs of the quickly changing world. Therefore, supplementary considerations are critical. Given the background, sustainability appears to be rooted in wider concept of sustainable development. Sustainable development has evolved into an important area of study and has recently entered into governments’ planning and budgeting. This evolution has followed similar pattern in Iran, where the discourse around sustain
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