Model of operational objectives for the transparency of performance-based budgeting in the country's health system

Document Type : Research Paper


1 Department of Accounting, Zahedan Branch, Islamic Azad University, Zahedan, Iran

2 Department of Accounting, Nikshahr Branch, Islamic Azad University, Nikshahr, Iran



This study evaluated the effect of changing the program-based budgeting system to a performance-based budgeting system in advancing organizational goals, realizing the accountability system, and economic viability. The data of this comparative and analytical study were collected through library studies and questionnaire distribution. Therefore, a general opinion was obtained by asking the opinions of 15 experts and applying the Delphi method. Friedman’s test was used in SPSS software to determine the rank of each of the indicators related to each component to determine the ranking of the indicators approved by the experts. The results showed that operational objectives, as well as the indicators of the compilation of audit standards supported by the country’s health system, performance audit by the country’s health system, and approved standards in the health system, are critical factors for the transparency of performance-based budgeting.


Articles in Press, Corrected Proof
Available Online from 27 April 2023
  • Receive Date: 04 January 2023
  • Revise Date: 02 March 2023
  • Accept Date: 16 March 2023
  • First Publish Date: 27 April 2023