Document Type : Original Article


Department of Management, Science and Research Branch, Islamic Azad University, Tehran, Iran


The main purpose of this study is to evaluate the positive and negative effects of budgeting in charitable communities. This research is exploratory in terms of practical purpose and in terms of implementation method. The statistical population in this study was 25 experts and financial managers in Abrar Charity. In order to collect information, questionnaires were distributed among these experts and the collected data were analysed using Super Decision software and the results showed that positive effects are more important than negative effects of budgeting in charitable communities and also examining the dimensions. shows; The importance of the indicators are: improving the quality of decision-making, reducing corruption, the need for reliable information on the unit cost of the product or its consequences, the possibility of effective monitoring of operations, improving the performance of charitable activities, the possibility of two-part goals in Programs are the change of organizational nature from non-profit to for-profit.


Main Subjects

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