Barriers to Implementing Performance-Based Budgeting at Iranian Universities of Medical Sciences: A Qualitative Study

Introduction: A performance-based budgeting system provides the link between performance indicators and resource allocation. This study aimed to identify the barriers to implementing performance-based budgeting at Iranian universities of medical sciences. Method: In this qualitative study with the framework analysis approach, semi-structured interviews were conducted with ۱۴ university professors and directors of the Iranian Ministry of Health and Medical Education using purposive sampling and snowball model. MAXQDA-۱۰ software was used to apply the codes and manage the data. The codes were extracted using deductive and inductive methods. Results: Barriers of performance-based budgeting were classified in three main areas including elements of environmental, human, and organizational management, and ۱۴ themes. Conclusion: Having a deep understanding of the barriers to implementing evidence-based budgeting can help managers and policymakers to reach careful planning and successful implementation of budgeting. Paying attention to the environmental, human, and organizational infrastructure is essential for the successful deployment of performance-based budgeting at Iranian universities of medical sciences.

Keywords:

Budget , Budgeting , Universities , Iran