Soudeh Kheyri - MA of accounting, Besat Institute of Higher Education, Kerman, Iran
Esmaeil Akhlaghi Yazdinejad - PhD, Associate professor of accounting, University of Hormozgan, BandarAbbas, Iran

The main purpose of this research is to investigate the effect of activity-based budgeting on the performance of universities and institutes of higher education in Kerman province. To achieve this goal, a written questionnaire whose validity and reliability were tested was used. In fact, using a written questionnaire, the opinions of staffs of universities and institutes of higher education in Kerman province were investigated. The results of statistical tests of research hypotheses showed that all three factors of empowerment, legitimacy and acceptability are effective factors in the performance of activity based budgeting in universities and institutes of higher education in Kerman province and environmental factors, organizational and managerial factors. And individual and human factors are barriers to implementation based on the activities of universities and institutes of higher education in Kerman province.

Activity-Based Budgeting, Performance, Obstacles to Activity-Based Budgeting