Thematic Analysis Components of Performance-Based Budgeting at Universities

The purpose of the present research is to identify the components of performance-based budgeting at universities.

This qualitative research has been designed using a Meta-synthesis strategy based on thematic analysis. Therefore, after searching for specialized research keywords in reputable national and international databases in the time intervals between March 2000 and March 2021, 62 pieces of research were selected for performing the thematic analysis.

To set the performance-based budgeting at universities, 12 components in the form of primary pre-organizing themes were categorized as the following: good governance at universities, university rules and regulations, performance-based allocation mechanisms, performance-based financing mechanisms, integration of financial resources, efficient education and research system, incentive and support mechanisms, human capitals, effective monitoring and evaluation, information accounting, academic culture, and creation of the competitive environment. In addition, 25 secondary pre-organizing themes were identified. By drawing a matrix of themes, the identified components were then ranked.

Undoubtedly, performance-based budgeting is presently the most optimal mechanism for allocating financial resources to universities. In this study, performance-based budgeting was distinguished from other types of budgeting at universities and its main components were extracted and categorized based on the selected studies.