Thematic Analysis Components of Performance-Based Budgeting at Universities

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Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:
Objective

The purpose of the present research is to identify the components of performance-based budgeting at universities.

Methods

This qualitative research has been designed using a Meta-synthesis strategy based on thematic analysis. Therefore, after searching for specialized research keywords in reputable national and international databases in the time intervals between March 2000 and March 2021, 62 pieces of research were selected for performing the thematic analysis.

Results

To set the performance-based budgeting at universities, 12 components in the form of primary pre-organizing themes were categorized as the following: good governance at universities, university rules and regulations, performance-based allocation mechanisms, performance-based financing mechanisms, integration of financial resources, efficient education and research system, incentive and support mechanisms, human capitals, effective monitoring and evaluation, information accounting, academic culture, and creation of the competitive environment. In addition, 25 secondary pre-organizing themes were identified. By drawing a matrix of themes, the identified components were then ranked.

Conclusion

Undoubtedly, performance-based budgeting is presently the most optimal mechanism for allocating financial resources to universities. In this study, performance-based budgeting was distinguished from other types of budgeting at universities and its main components were extracted and categorized based on the selected studies.

Language:
Persian
Published:
Quarterly Journal Public Administration, Volume:13 Issue: 48, 2022
Pages:
706 to 737
https://www.magiran.com/p2411825  
سامانه نویسندگان
  • Keykha، Ahmad
    Author
    Keykha, Ahmad
    Researcher Postdoctoral at Sharif University of Technology, Sharif Policy Research Institute, Sharif University of Technology, Tehran, Iran
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