DENTIFICATION
OF
O
BSTACLES
IN
E
STABLISHING
THE
P
ERFORMANCE
-
B
ASED
B
UDGETING
S
YSTEM
IN
M
EDICAL
S
CIENCES
U
NIVERSITIES
OF
I
RAN
U
SING
THE
S
HAH
M
ODEL
Ahmad Naseri
1
, *Hassan Hejazi
Zadeh
2
,
Marzieh Arefi
3
,
Yousef Noushiravani
3
and Monireh Shamsaie
4
1
Sistan and Baluchestan University
2
Accounting M.A., Budgeting B.
A., Zabol University of Medical
Sciences,
*
Corresponding Author
3
Zabol University of Medical Sciences
4
Department of
Health
Services Management
*Author for Correspondence