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مجله تحقیقات کیفی در علوم سلامت، جلد ۵، شماره ۴، صفحات ۳۶۳-۳۷۵
عنوان فارسی تبیین موانع استقرار بودجه‌ریزی عملیاتی در دانشگاه‌های علوم پزشکی کشور: یک مطالعه کیفی
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عنوان انگلیسی Barriers to Implementing Performance-Based Budgeting at Iranian Universities of Medical Sciences: A Qualitative Study
چکیده انگلیسی مقاله 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.
کلیدواژه‌های انگلیسی مقاله Budget, Budgeting, Universities, Iran
نویسندگان مقاله 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

Mehdi Saadati |


نشانی اینترنتی https://jqr1.kmu.ac.ir/article_91097_02458676b8cc516aa2753bc96b0d7d9b.pdf
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