شناسايي موانع استقرار بودجه عملياتي د دانشگاه تهران‌

Recognition of the Impediments on Establishment of Performance Based Budgeting in the Tehran University

One of the recent reforms in countries budgeting system is movement to performance-based budgeting that focuses on governmentsʹ performance appraisal. But available evidences imply, this reform is slightly done. This problem creates many questions about why a few countries implement performance-based budgeting completely and what governments require in order to assure complete implementation. In this research, shah model has been used, in order to identify barriers of implementing performance-based budgeting in Tehran University. This model considers nine factors affecting performance-based budgeting implementation that are as following: Performance i .valuation Ability, Technical Ability, Personnel Ability, Organizational Authority, Legal Authority, Procedural Authority, Political Acceptance, Managerial Acceptance and Incentive Acceptance .n current research, existing status of these factors was surveyed by l"Jl1ing university managers and factors having bad statLIS, were identified as a barrier of implementing performance-based budgeting in Tehran University.