Barriers to Implementing Performance-Based Budgeting at Iranian Universities of Medical Sciences: A Qualitative Study
Author(s):
Abstract:
Introduction
A performance-based budgeting system provides the link between performance indicators and resource allocation. This study aimed to identify the barriers to implementing performance-based budgeting at Iranian universities of medical sciences.Method
In this qualitative study with the framework analysis approach, semi-structured interviews were conducted with 14 university professors and directors of the Iranian Ministry of Health and Medical Education using purposive sampling and snowball model. MAXQDA-10 software was used to apply the codes and manage the data. The codes were extracted using deductive and inductive methods.Results
Barriers of performance-based budgeting were classified in three main areas including elements of environmental, human, and organizational management, and 14 themes.Conclusion
Having a deep understanding of the barriers to implementing evidence-based budgeting can help managers and policymakers to reach careful planning and successful implementation of budgeting. Paying attention to the environmental, human, and organizational infrastructure is essential for the successful deployment of performance-based budgeting at Iranian universities of medical sciences. Keywords:
Budget , Budgeting , Universities , Iran
Language:
Persian
Published:
Journal of Qualitative Research in Health Sciences, Volume:5 Issue: 4, 2017
Pages:
363 to 375
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