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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 budgeting policy in the context of economic sanctions in educational institutions, as much as possible. Accordingly, this study was conducted to identify the components of budgeting policy of educational organizations with emphasis on resistance economics. Methods and Materials: The present study was an applied study that was conducted with a qualitative approach and descriptive phenomenological method. The statistical population was the professors of the Department of Educational Management and Public Administration and the Management of Health Services and the policy makers in the field of education budgeting. Semi-structured interviews were used to collect information. The findings of the interviews were analyzed by content analysis method (open and axial coding). Result: Totally, nine main themes of financial resource diversification, resistance economics, managerial, human and technical factors, decentralization, transparency, central justice, structural, environmental factors and education budget policy were identified. Conclusion: According to the findings, it can be said that the development of a local budgeting model in educational institutions, in spite of being scientific, it will be adapted and implemented according to the climatic, political, social, scientific and cultural conditions of educational institutions. |
