Jalali Aliabadi, Farzaneh; Mashayekhi, Bita; Gal, Graham - In: Journal of Public Budgeting, Accounting & Financial … 31 (2019) 1, pp. 137-156
Purpose: The purpose of this paper is to examine the reason for the failure of implementing performance-based budgeting (PBB) at Iranian public universities and research institutes (PURI). This examination focuses on the actors participating in the budget processes and their perceptions....