Document Type : Original Article

Authors

1 Assistant Professor, Research Institute for Science, Technology and Industry Policy, Sharif University of Technology, Tehran, Iran

2 Associate Professor, Research Institute for Science, Technology and Industry Policy, Sharif University of Technology, Tehran, Iran

3 Postdoctoral Researcher, Research Institute for Science, Technology and Industry Policy, Sharif University of Technology, Tehran, Iran

10.22034/jam.2025.144288.1117

Abstract

The aim of this research is to comparative review the patterns of financial resource allocation in the higher education system of the European Union member countries and to provide suggestions for improving this system in Iran. The present research is of an applied type and was conducted using a domain review method. The research population included all policy reports and official international documents related to the allocation of financial resources in higher education in the European Union member countries over the last two decades. Based on purposive sampling, 6 selected reports were analyzed as a research sample. The data collection tool was an information extraction form based on a domain review framework that recorded and categorized the indicators, approaches, and main results of each study. Qualitative content analysis was used to analyze the data in order to answer the research questions. The findings showed that, based on the experiences of these countries, a combination of three approaches: input-based (allocation based on the number of students), output-based (based on graduation rates and research quality), and policy-based (alignment with national goals) can improve efficiency, promote financial sustainability, and increase the performance of universities. Also, the experience of European countries indicates that the use of performance-based budgeting, multi-year contracts, and diversification of financial resources, in addition to optimizing the distribution of resources, promotes transparency and financial accountability.

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