The Feasibility of Implementing Performance-based Budgeting in Shiraz University of Medical Sciences

Document Type : Original Article

Authors

1 M. A. in Accounting, Islamic Azad University, Marvdasht Branch

2 Assistant Professor, Islamic Azad University, Firouzabad Branch

3 Assistant Professor, Islamic Azad University, Marvdasht Branch

Abstract

Introduction:Regarding the liability, and the importance of implementing Performance-based Budgeting, and because of the importance of the health sector in Iran economic system, this research considers the feasibility of implementing Performance-based Budgeting in Shiraz University of Medical Sciences.
Method: This research is applied, and the method for collecting data is based on questionnaire and field researches according to SHAH Model. Besides three dimensions of ability, authority, and acceptance, economic efficiency was also added to this model as an effective variable. The research sample includes three groups of chief officers and deputies, financial managers, accounting chairmen, and budget and financial experts of Shiraz University of Medical Sciences. In order to examine the research questions, One Sample t Test, ANOVA, and Friedman Test were carried out by using Excel software 2010, and SPSS Version 18.
Results: The results of the research indicate that from the repliers' point of view, although the appropriate acceptance and belief in implementing Performance-based Budgeting exist, ability dimensions, and authority do not exist in Shiraz University of Medical Sciences. Moreover, all the repliers believe that Performance-based Budgeting coincide with economic efficiency. Also, the group of financial managers and accounting chairmen had much more political and managerial acceptance than the other groups; however, almost all the replier groups had the same opinion in other cases.
Conclusion: The findings of this research show that in general, at the time of doing this study, there is not any appropriate situation for implementing Performance-based Budgeting in Shiraz University of Medical Sciences.

Keywords

References

1      Mansour-abadi, A. (2011). “The Feasibility of Implementing Operational Budgeting Based on 'SHAH Model': A Case Study of Shiraz Municipality”, M. A. Thesis, Islamic Azad University, Marvdasht Branch. [In Persian]
2      Panahi, A. (2007). Operational Budgeting (Theory and Practice), Tehran: The Office of Planning and Budget Studies of the Islamic Parliament Research Center. [In Persian]
3      Sheikh-al-islami, Sh. (2011). “Studying the Establishment of Operational Budgeting System in the Management and Planning Organization of Khuzestan Province by Using SWOT Model”, M. A. Thesis, Tehran University. [In Persian]
4      Ebrahimi Nezhad, M. and E. Farajvand (2007). Budget from Setting to Control, 4th Edition, Tehran: SAMT Publications. [In Persian]
5      Babajani, J. (2007). “An Analysis of the Instruction Framework of Formulating the Total Budget of Iran in 2007 at Practical-Specialized Round-Table”, Journal of Audit Science, Vol. 7, No. 23, pp. 4-39. [In Persian]
6      Safari, S. and D. Gholamrezaie (2006). “Designing the Model of Operational Budgeting of Iran’s Executive Agencies”, Journal of Police Human Development, Vol. 3, No. 8, pp. 3-42. [In Persian]
7      Ghasemi, M. (2004). “The President and a Problem Called Budgeting in Iran”, Journal of Parliament and Research, Vol. 11, No. 46, pp. 91-113. [In Persian]
8      Aghvami, D. and J. Babajani (2005). Accounting Principles and Applications in the Governmental and Non-Profit Organizations, 1st Edition, Tehran: SAMT Publications. [In Persian]
9      Kurdbacheh, M. (2005). An Overview of Developments in the Budgeting System (Educational Booklet), Tehran: The Office of Planning and Macro Economic Management, Management and Planning Organization of Iran. [In Persian]
10   Fatemi, M. (2011). “Accrual Accounting and Operational Budget in the Public Sector”, Hesabras, No. 55, pp. 1-9. [In Persian]
11  Hassan-abadi, M. and A. Najar-saraf (2008). Comprehensive Model of Operational Budgeting System (Almas Model), 4th Edition, Tehran: Industrial Research and Training Center of Iran. [In Persian]
12  Abolhalaj, M. (2011). “New Financial System in the Universities of Medical Sciences”, Hesabras, No. 55, pp. 108-114. [In Persian]
13  Mahdavi, Gh. and M. Golmohammadi (2012). “An Investigation into the Level of Familiarity of Chief Financial Officers in Executive Agencies with a New Method in Budgeting”, Journal of Health Accounting, Vol. 1, No. 1, pp. 85-110. [In Persian]
14   Shah, A. (1998). “Balance, Accountability, and Responsiveness: Lessons about Decentralization”, The World Bank Policy Research Working Paper Series, Paper 2021, Washington, DC: World Bank.
15  Foltin, C. (1999). “State and Local Government Performance: It’s Time to Measure up!”, The Government Accountants Journal, Vol. 48, No. 1, pp. 6-40.
16  Harris, J. (2001). “Performance Budgeting in Maine”, Paper Presented at Managing Performance Conference, Balimore, 11 October, Available at:www.https://www.imf.org/
external/pubs/ft/wp/2005/wp05210.pdf. [online] [10 May 2014]
17  Willoughby K. and J. Melkers (2000). “Implementing PBB: Conflicting Views of Success”, Public Budgeting and Finance, Vol. 20, No. 1, pp. 20-105.
18  Andrews, M. (2004). “Authority, Acceptance, Ability and Performance-Based Budgeting Reforms”, The International Journal of Public Sector Management, Vol. 17, No. 4, pp. 332-344.
19  Melkers, J. and K. Willoughby (1998). “The State of the States: Performance-Based Budgeting Requirements in 47 out of 50”, Public Administration Review, Vol. 58, No. 1, pp. 66-73.
20  Xavier, J. A. (1998). “Budget Reform in Malaysia and Australia Compared”, Public Budgeting and Finance, Vol. 18, No. 1, pp. 99-118.
21  Kettl, D. (1992). Deficit Politics, 2nd Edition, New York: Macmillan Publishing.
22  Robinson, M. and J. Brumby (2005). “Does Performance Budgeting Work? An Analytical Review of the Empirical Literature”, Imf Working Paper, Available at: www.https://www.imf.org /external/pubs/ft/wp/2005/wp05210.pdf.[online] [10 May 2014]
23  Asaadi, M.; Ebrahimi, M.; and J. Baba-shahi (2008). “Identifying the Impediments of Operational Budget Establishment in the Islamic Republic of Iran Customs Administration Based on SHAH Model”, 2nd International Operational Budgeting Conference, 7 and 8 May, Tehran: Penku Group, pp. 180-202. [In Persian]
24  Ziyaee, M. S.; Amiri, M.; and M. Ebrahimi (2008). “Identifying the Impediments of the Operational Budget Establishment in the Tehran University”, The Iranian Accounting and Auditing Review, No. 51, pp. 87-102. [In Persian]
25  Azar, A. and A. Vafaie (2011). “Investigating the Factors Influencing the Effectiveness of Operational Budgeting System in the Public Organizations”, Journal of Planning and Budget, Vol. 15, No. 110, pp. 79-99. [In Persian]
26   Naderi, B. (2010). “Identifyibg the Impediments of Budgeting Establishment in the Industrial Free Zones Based on SHAH Model”, M. A. Thesis, Islamic Azad University, Science and Research. [In Persian]
27  Hozuri, M. J.; Moghareb, S. M.; and A. Jannati (2010). “Identifying the Requirements of Operational Budgeting in the Universities of Medical Sciences of Iran”, 4th International Operational Budgeting Conference, 4 to 10 August, Tehran: Penku Group, pp. 101-111. [In Persian]
28  Poorzamani, Z. and B. Naderi (2012). “Investigating the Impediments of Operational Budget Establishment in Iranian Free Trade and Industrial Zones Organization”, Journal of Health Accounting, Vol. 1, No. 1, pp. 1-16. [In Persian]
29  Foroughi, D.; Haghighi Parapari, M.; and A. Rassaiian (2012). “The Feasibility of Implementing Activity-Based Costing (ABC) in Operational Budgeting of Governmental Agencies (A Case Study: Government Agencies of Isfahan Province)”, Journal of Health Accounting, Vol. 1, No. 1, pp. 47-62. [In Persian]
30  Moradi, J.; Valipour, H.; Mansourabadi, A.; and R. Zare (2012). “The Feasibility of Implementing Operational Budgeting Based on SHAH Model: A Case Study of Shiraz Municipality”, Journal of Health Accounting, Vol. 1, Nos. 2 and 3, pp. 85-109. [In Persian]
31 Pourali, M. R. and S. Kakouvan (2013). “The Feasibility of Operational Budgeting in Babol University of Medical Sciences”, 1st International Accounting and Management Conference, 16 and 17 September, Shiraz: Kharazmi International Institute of Research and Education, pp. 1-13. [In Persian]
32  Nezhad Labaf, S. and A. Jari (2014). “The Feasibility of Operational Budgeting in Isfahan University of Medical Sciences Based on SHAH Model”, 6th International Performance-based Budgeting Conference, 1 and 2 June,Tehran: Institute for Organization Management, pp. 1-14. [In Persian]
33  Saghafi, M.; Ganji, O.; and R. Anaraki (2014). “Investigating the Role of Operational Budgeting in Iran's Economy and Its Effect on Resistive Economy”, 6th International Performance-based Budgeting Conference, 1 and 2 June, Tehran: Institute for Organization Management, pp. 90-105. [In Persian]
34 Boustani, S. H.; Dehghanfar, H.; Farsi, S.; and A. Ranjbar (2014). “The Role of Operational Budgeting in Economic Saving”, 6th International Performance-based Budgeting Conference, 1 and 2 June, Tehran: Institute for Organization Management, pp. 226-224. [In Persian]
35  Sharbatdar, M. and H. Asili (2014). “Examining the Challenges of Designing and Establishing Performance-based Budgeting System in Razavi Holy Shrine”, 6th International Performance-based Budgeting Conference, 1 and 2 June, Tehran: Institute for Organization Management, pp. 291-305. [In Persian]
36  Dean, P. N. (1986). “Assessing the Performance Budgeting Experiment in Four Developing Countries”, Financial Accountability and Management, Vol. 2, No. 1, pp. 0267-4424.
37  Jordan, M. and M. Hackbart (2005). “The Goals and Implementation Success of State Performance Based Budgeting”, Public Budgeting, Accounting and Financial Management, Vol. 17, No. 4, pp. 471-478.
38  Schick, A. (2007). “Performance Budgeting and Accrual Budgeting: Decision Rules or Analytic Tools?”, OECD Journal on Budgeting, Vol. 7, No. 2, pp. 109-138.
39  Lim, A. (2008). “Performance-Based Budgeting: Critical Success Factors in Implementation”, Available at: http://pbbconference.ir/Downloads/2.pdf. [Online] [10 May 2014].
40  Huang, C. L. and M. L. Chen (2009). “The Effect of Demographic Charateristics on Budgeting Request Tactics”, The Engineering Economist, Vol. 54, pp. 298-316.
41  Ancarani, A.; Mauro, D.; and M. D. Giammanco (2009). “The Impact of Managerial and Organizational Aspects on Hospital Ward, Eficiency; Evidence from a Case Study”, European Journal of Operational Research, Vol. 194, Issue. 1, pp. 93-280.
42  Zamfirescu, L. and C. B. Zamfirescu (2013). “Goal Programming as a Decision Model for Performance- Based Budgeting”, Information Technology and Quantitative Management, Vol. 2, pp. 426-433

Files

Share

How to cite

Statistics