Operational budgeting requirements in Iran's higher education system

The purpose of current research was to evaluate the requirements of operational budgeting in Iran's higher education systems. A descriptive survey method was chosen for this study. In order to study this issue, five effective factors were recognized in this area according to the research literature- including managerial, environmental, human, technical and procedural, and structural factors. Then, using the perspectives of experts in the operational budgeting in higher education and AHP method, 35 selected universities affiliated with Ministry of Science Research and Technology were evaluated and prioritized in each factor and sub-factors. Results showed that among these factors, the managerial factor was the most important factors in institutionalizing operational budgeting Iranian in higher education.