Farideh Noori - Department of Accounting, Zahedan Branch, Islamic Azad University, Zahedan, Iran
Abasali Hagh Parast - Department of Accounting, Zahedan Branch, Islamic Azad University, Zahedan, Iran
Reza Sotudeh - Department of Accounting, Nikshahr Branch, Islamic Azad University, Nikshahr, Iran
Habib Piri - Department of Accounting, Zahedan Branch, Islamic Azad University, Zahedan, Iran

This study evaluated the effect of changing the program-based budgeting system to a performance-based budgeting system in advancing organizational goals, realizing the accountability system, and economic viability. The data of this comparative and analytical study were collected through library studies and questionnaire distribution. Therefore, a general opinion was obtained by asking the opinions of ۱۵ experts and applying the Delphi method. Friedman’s test was used in SPSS software to determine the rank of each of the indicators related to each component to determine the ranking of the indicators approved by the experts. The results showed that operational objectives, as well as the indicators of the compilation of audit standards supported by the country’s health system, performance audit by the country’s health system, and approved standards in the health system, are critical factors for the transparency of performance-based budgeting.

operational objectives, Performance-based Budgeting, Accrual Accounting