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Background: The budget for universities and training centers should meet all the requirements of that organization. This has led to the need to design an appropriate budget policy in the context of economic sanctions in educational institutions as much as possible. Objectives: This study was conducted to identify the components of the budget policy of educational organizations with an emphasis on resistance economy. Methods: This applied research was conducted with a qualitative approach and descriptive phenomenological method. The statistical population included professors of the Department of Educational Management and Public Administration and the Management of Health Services and policymakers in the field of education budgeting. Semi-structured interviews were used to collect information. The findings of the interviews were analyzed by a content analysis method (open and axial coding). Results: Based on the results of this study, the components of the budget policy of educational organizations with an emphasis on resistance economy in 9 main themes of financial resource diversification, resistance economy, managerial, human, and technical factors, decentralization, transparency, central justice, structural, environmental factors, and education budget policy were identified. Conclusions: According to the findings, it can be said that the development of a local budget model in educational institutions, despite being scientific, should be adapted and implemented according to the climatic, political, social, scientific, and cultural conditions of educational institutions. |
