Participatory budgeting model in the university program and budget subsystem

The purpose of this research is to identify and prioritize the model of participatory budgeting in the subsystem of university program and budget. The current research is qualitative-quantitative and exploratory in terms of its practical purpose and method. The data were collected in two library and field stages, including semi-structured interview and two-situation-multiple-choice questionnaire, and in terms of data analysis method, in this research, content analysis, thematic analysis, and structural equation modeling technique have been discussed. The theme analysis was identified and refined and reviewed by experts; Then the findings of the research in the two areas of descriptive results of demographic characteristics and descriptive results of the research were analyzed and reported with the help of SPSS and PLS software. Regarding the classification of these factors, which was obtained based on data refinement through PLS software, it shows five dimensions, 9 components and 32 indicators. (sub-component) was confirmed, according to the investigations that were carried out and weighting using multi-criteria decision-making methods, respectively, the dimensions of executive requirements, systems, culture, structure and resources were important, each of these factors has its own component and Key indicators for the realization of the participatory budgeting model in the academic financial system.