Prioritize the barriers of performance-based budgeting in Kerman universities

چکیده مقاله

Nowadays, the Government agencies try to turn their budgeting system closer to the performance budgeting, by changing or improvement process. In The performance budgeting system the relationship between funding and performance are transparent, and in this way provide valid and reliable information for making decisions. The implementation of Performance Budgeting at the public Universities of Kerman has improved the effectiveness and accountability of their performance. This will ultimately enables managers to use existing resources more effectively In order to achieve the expected goals. However, one of the necessary infrastructures for implementation of Performance Budgeting in public universities and generally in government agencies is the change of current accounting base to accrual base. The aim of present study is to prioritize the obstacles to implementing performance-based budgeting in public universities of Kerman from the perspective of managers and financial experts. Method of the study was descriptive (survey) and the statistical population includes 56 managers and experts of public universities in Kerman. After analyzing the provided answers, effective factors have been prioritized by using the Friedman test. According to the results, barriers of performance-based budgeting at the public Universities of Kerman, respectively, includes environmental factors, organizational factors and human factors.

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