Barriers to Implementing Performance-Based Budgeting at Iranian Universities of Medical Sciences: A Qualitative Study
Publish Year: 1396
Type: Journal paper
Language: English
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Document National Code:
JR_JQRI-6-4_009
Index date: 4 August 2024
Barriers to Implementing Performance-Based Budgeting at Iranian Universities of Medical Sciences: A Qualitative Study abstract
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 14 university professors and directors of the Iranian Ministry of Health and Medical Education using purposive sampling and snowball model. MAXQDA-10 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 14 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.
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Barriers to Implementing Performance-Based Budgeting at Iranian Universities of Medical Sciences: A Qualitative Study authors
Mohammad Mehrtak
Ardabil University of Medical Sciences
Mohamad javad Hozoori
Payam-Noor University
Seyed Mehdi Mogharrab
Tabriz University of Medical Sciences
Ali Jannati
Tabriz University of Medical Sciences
Hasan Darvish
Payam-Noor University
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