نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانش آموخته کارشناسی ارشد دانشکده مدیریت وبرنامه ریزی راهبردی ، دانشگاه جامع امام حسین (ع) تهران، ایران
2 استادیار، دانشکده مدیریت وبرنامه ریزی راهبردی ، دانشگاه جامع امام حسین (ع) تهران، ایران.
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
This study was conducted with the aim of designing and explicating a model of the impact of performance-based budgeting on the enhancement of educational quality within a military university. The necessity of this research stems from the structural challenges inherent in traditional budgeting systems, particularly the lack of transparency and the disjunction between resource allocation and performance outcomes in military higher education environments. Adopting a mixed-methods approach (qualitative–quantitative), the study initially employed a meta-synthesis methodology in conjunction with the Delphi technique, engaging 15 subject-matter experts to develop the final conceptual model. In the quantitative phase, the validity of the proposed model was examined using a descriptive–survey design and a structured questionnaire (Cronbach’s alpha = 0.817), administered to 45 managers and experts in the planning and budgeting domain.
Data analysis, conducted through Structural Equation Modeling (SEM) using AMOS software, resulted in the identification of a comprehensive framework comprising 8 dimensions, 31 components, and 123 indicators. The findings indicate a positive and statistically significant relationship between the managerial dimensions of performance-based budgeting (planning, resource allocation, performance measurement, and accountability) and the indicators of educational quality (faculty quality, academic programs, facilities, and evaluation mechanisms). The proposed eight-dimensional model can serve as an effective roadmap for transitioning from traditional budgeting systems to performance-oriented management in military universities.
کلیدواژهها [English]
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