Background: Informal payments can cause delayed access to health care services, forcing people to sell their properties for cost of treatment; and as a result, they lose trust in the health system. Considering the importance of this issue, this study was conducted in 2016 to identify solutions to reduce and eliminate informal payments in Iran’s health system.    Methods: Initia...

The February 1994 federal budget stated the government’s intention to achieve a budgetary deficit that will not exceed 3 per cent of GDP in the fiscal year 1996-971. It also announced a number of tax and spending measures as first steps towards that goal. But these were clearly insufficient for the target to be met on schedule. Table 1 presents the government’s most recent grey book projections...

Previous studies have provided contradictory evidence with respect to the e€ect of rigid budgetary controls on slack and other dysfunctional behaviors. One motivation for the current study was to test whether spillover e€ects exist between two alleged dysfunctional consequences of a rigid budgetary control style: budget slack creation and managerial short-term orientation. The data support this...

There is a well-developed literature of project evaluation based on the assumption that a project is "efficient" if losers could, potentially, be compensated by gainers. In sharp contrast, relatively little systematic work has been done to develop a corresponding economics of project evaluation under actual compensation criteria. This is largely because the amount of compensation that is actual...

Background One of the objectives of the health transformation plan (HTP) in Iran is to reduce out-of-pocket (OOP) payments for inpatient services and eradicate informal payments. The HTP has three phases: the first phase (launched in May 5, 2014) is focused on reducing OOP payments for inpatient services; the second phase (launched in May 22, 2014) is focused on primary healthcare (PHC) and the...

when evaluating of the senior manager’s performance is based on the achieving to budget and they have responsibility to report the capacity of resources which are in their part too; it is possible to create budget slack and effect on their performance evaluation by providing pessimistic and conservatively estimates or manipulated information of income and expenses. so, senior manager and budget...