The Feasibility of Implementing Performance-based Budgeting in Shiraz University of Medical Sciences

Regarding the liability, and the importance of implementing Performance-based Budgeting, and because of the importance of the health sector in Iran economic system, this research considers the feasibility of implementing Performance-based Budgeting in Shiraz University of Medical Sciences. This research is applied, and the method for collecting data is based on questionnaire and field researches according to SHAH Model. Besides three dimensions of ability, authority, and acceptance, economic efficiency was also added to this model as an effective variable. The research sample includes three groups of chief officers and deputies, financial managers, accounting chairmen, and budget and financial experts of Shiraz University of Medical Sciences. In order to examine the research questions, One Sample t Test, ANOVA, and Friedman Test were carried out by using Excel software 2010, and SPSS Version 18. The results of the research indicate that from the replier's point of view, although the appropriate acceptance and belief in implementing Performance-based Budgeting exist, ability dimensions, and authority do not exist in Shiraz University of Medical Sciences. Moreover, all the repliers believe that Performance-based Budgeting coincide with economic efficiency. Also, the group of financial managers and accounting chairmen had much more political and managerial acceptance than the other groups; however, almost all the replier groups had the same opinion in other cases. The findings of this research show that in general, at the time of doing this study, there is not any appropriate situation for implementing Performance-based Budgeting in Shiraz University of Medical Sciences.