Meta-analysis of barriers to the establishment of performance-based budgeting in the Iranian organizations

Performance-based (operational) budgeting system as a management system to improve the efficiency and effectiveness of organizational resource consumption has been seriously considered by governments at the national and local levels. In this system, budget credits are allocated based on the performance of organizational units in order to produce outputs (products and services) or the same short-term goals or achieve the same results or long-term goals, and thus the organization to increase transparency in how to use Resources are directed to perform activities, generate outputs, and achieve goals and strategies, as well as greater accountability. The method of the present study is a bit of meta-analysis. The statistical population of the study includes 71 in-country articles, of which 20 articles were entered into the meta-analysis process using purposive non-random sampling method. Reliability of identification was obtained through the agreement of the judges in selecting the articles and their classification, reliability of identification was obtained through the agreement of the judges on the use of specific concepts to identify variables and reliability of the level of significance and effect size was obtained through agreement in calculating the size of the effect. Findings showed that technical and process, environmental and human variables were the most important factors in the lack of operational budgeting in government agencies. Among the 3 variables and 41 effect sizes (effect sizes were between 0.1-3.1, 0.5-0.3 and above 0.5 and were assumed to be low, medium and high, respectively), the share of technical factors And a process with an average effect size of 0.58 is more prominent for establishing operational budgeting. Environmental factors with an average effect size of 0.53, human factors with an average effect size of 0.51 are the second and third priority, respectively.