Background & Purpose: This research aims to diagnose the shortcomings in the budget management process within the Islamic Republic of Iran's Army (IRIA) and present a proposed model for its improvement. By analyzing the weaknesses and potential threats in the budgeting structure and financial resource management, the goal is to contribute to the correction of current procedures and enhance the effectiveness of financial decision-making.



Methodology: This research employs a qualitative approach, utilizing a combination of thematic analysis and grounded theory methodologies. The qualitative statistical population consists of experts and specialists in financial management and military budgeting in the IRIA, selected using a snowball sampling technique. Data collection is conducted through in-depth and semi-structured interviews.



Findings: The research results indicate that the shortcomings in the IRIA's budget management system can be categorized into four main areas (structural, procedural, executive, and human-managerial) and eleven key sub-categories.



Conclusion: These shortcomings not only weaken the efficiency of the budgeting system but also impact the operational effectiveness of military units. Ultimately, the research seeks to provide an improved model that, while identifying the strengths and weaknesses of the current system, contributes to developing an optimal model for process improvement.