One of factors causing administrative corruption in country’s administrative organizations is way of their BUDGETING that in spite of recommendations related to national monetary fund and subject-matter legal necessities on the basis of changing of BUDGETING system from traditional to operational hasn’t already been achieved and can be considered as an administrative misbehavior.Present research, following discussion about is one of problems of public section is that means budget. In this research, it has been tried to deal with this debate that how BUDGETING in governmental organizations can be done? And weather method of PERFORMANCE based on BUDGETING has been done or not regarding to government’s legal duties.In this research, in addition to investigating and analysis of PERFORMANCE based on BUDGETING’s procedure in periods of 2006 up to 2008 with previous similar duration in country’s registration organizations throughout the country. In the research after collection of agreements and extraction of data using of Excel and SPSS softwares, research’s hypotheses are analyzed statistically and experimentally regarding to validity’s costs, expense of activity’s unit and total cost and amount of activity.Obtained results of research showed that there is no difference between procedure of traditional and operational BUDGETING, traditional BUDGETING (period of years from 2003 up to 2005) and operational BUDGETING (period of years from 2006 up to 2008).

There are changes in the roles and missions of the government in administration of society affairs, has changed BUDGETING and financial management systems of government. Increase "economics", "efficiency" and "effectiveness" of the budget, the allocation of resources through a focus on measurable objectives, increasing accountability of the authorities to grant more freedom such as special features of PERFORMANCE BUDGETING compared to other methods of BUDGETING that has persuaded the governments for planning to establish such a manner. The existence of a comprehensive budget law, the definition and act of the objectives and activities of the executive organizations by the legislature with the approval of the rule of law, applying the audit system base on PERFORMANCE by regulatory authorities, the authority to the legislature and government accountability, including the legal basis for the establishment of the PERFORMANCE budget. Despite the structural and legal problems in the country, none of these elements are not fully funded that in this study, it focus on the most basic legal requirements of the budget.

In this study, the impact of participatory approach in PERFORMANCE-based BUDGETING (PBB) on accountability in the public sector was investigated. The PERFORMANCE-based BUDGETING provides a basis for more accountability in resources usage. This research is an applied survey. The statistical population of the study was Iranian experts and managers of management and planning organization (MPO) which 80 people were selected with using simple random sampling method. Measurement tool was a questionnaire. For hypothesis test, the SEM (Structural Equation Modeling) of Confirmatory Factor Analysis (CFA) with Partial Least Squares (PLS) method by Smart-PLS software was conducted. The result indicates that the existing of PERFORMANCE-based BUDGETING infrastructure in the public sector does not affect the financial accountability, while it has a negative impact on the operational accountability. The establishment of the infrastructure performanc based BUDGETING and team working approach in BUDGETING process would lead to improvement of government accountability in the public sector.

Necessity to budget restructuring from program BUDGETING to PERFORMANCE ‎BUDGETING led to many studies for requirements of these changes. By ‎reviewing literature BUDGETING models with concept of ‎PERFORMANCE as Excellency and Efficiency was not seen. Main idea of this research ‎was providing PERFORMANCE-based BUDGETING model with following criteria: 1-while considering general policies of Tehran University of Medical Sciences in ‎budget allocation among subset hospitals, efficiency at overall and ‎efficiency in budget allocation should be taken into account. 2- Efficiency of the ‎ used mathematical models should be considered.‎‏ ‏The EFQM Excellency model was used as a base ‎of excellence assessment in hospitals. In order to classify hospitals, thoes with similarities in excellence dimensions were clustered and ‎ efficiency of hospitals evaluated using BCC model. ‎ In order to achieve the main purpose of the study, at the first step, crisp PERFORMANCE-‎based BUDGETING model was designed by 6 Goal (Excellency, efficiency and Bed ‎Occupancy Rate at two levels of Cluster Average and within clusters) then the ‎model was enabled to better respond in uncertainty situation by using the fuzzy ‎and robustness methods. Also, in order to analyze capabilities of ‎robust models more precisely, the Monte Carlo simulation was used. Results showed that the ‎robust-fuzzy model has more capability than crisp model reposing the uncertainty ‎in parameters of problem.

Reviewing the literature, we observed that there is no mathematical model including Dual PBB Structure in University. The purpose of this paper is to construct a PBB model for university so that the budget is allocated not only to plans based on their priorities, but also to faculties based on approved student per Capita. Considering the various criteria in the university system and because of stochastic uncertainties in the problem parameters, led to designing a Goal Programming model of Robust PBB. A significant point, is to use PERFORMANCE Indicators-calculated based on data envelopment analysis approach (DEA) determined the importance coefficient for each educational groups in order to allocateing budget. In addition, the weights of Goals and the priority of each plan were determined using some paired comparison questionnaires completed by experts. The PBBGP model has 5 goals,  1627constraints and 1236 decision variables. The results of models solution- that are presented on two macro and Operational Levels- and simulation of models, Demonstrate high level capabilities of RPBB model in response to the uncertainty in the parameters of problem and also managing the level of decision risk. Because of Partial allocation of the approved budget for the University, by attention to the results from solving the model and simulation of robust model, Decision makers can according to received budget has been allocated the budget to programs and faculties.

Objective: The purpose of the present research is to identify the components of PERFORMANCE-based BUDGETING at universities. Methods: 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. Results: 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. Conclusion: Undoubtedly, PERFORMANCE-based BUDGETING is presently the most optimal mechanism for allocating financial resources to universities. In this study, PERFORMANCEbased BUDGETING was distinguished from other types of BUDGETING at universities and its main components were extracted and categorized based on the selected studies.

The purpose of this study is to present a PERFORMANCE-based BUDGETING model and evaluate its impact on PERFORMANCE accountability. Given that the present study presents a new model, this study is an exploratory research and, considering the use of qualitative and quantitative methods together, it is classified as a mixed research. The statistical population of this study in the qualitative part using the snowball sampling method included 18 senior managers of the city bank, and in the quantitative part, 195 people were selected as a sample from 395 managers of the city bank using the random sampling method and the Cochran formula. In order to collect the information required in the present study, interviews and a standard PERFORMANCE accountability questionnaire with 9 items and PERFORMANCE-based BUDGETING with 17 items were used, and inferential statistics and structural equation tests were used to examine the research objective. The results of the research showed that the factors affecting PERFORMANCE-based BUDGETING include employee training, creating a cost center, central bank, formulating long-term strategies, prioritizing the collective interests of the organization, management ability, job stability of managers, correct document recording, government macroeconomic policies, cost accounting system, PERFORMANCE evaluation index, activity classification, human factors, technical and process factors, and environmental factors. The results of the research also showed that PERFORMANCE-based BUDGETING does not have a significant effect on PERFORMANCE accountability.

Abstract The budget, as the basis for the government's executive operations, covers all financial activities, including gaining revenues and paying expenditure for the implementation of programs within the framework of the law. Over time, various methods have been used for BUDGETING, including types of BUDGETING is PERFORMANCE-based BUDGETING, in which the government's financial information is adjusted based on the activities that the government is responsible for doing them, in a way that it focuses on both the effectiveness and efficiency of the budget. In this area, it can be said that; What legal requirements are required for PERFORMANCE-based BUDGETING? According to this descriptive-analytical research, it can be stated that; PERFORMANCE-based BUDGETING is a type of BUDGETING that is regulated based on the tasks, operations, and projects that government agencies are responsible for implementing, including the legal requirements for this type of BUDGETING, the adoption of laws, and comprehensive BUDGETING regulations, the oversight and extensive competence of the legislature in the PERFORMANCE-based BUDGETING process, as well as specifying and anticipating the government's financial accountability in the country's budget and program law.