Results 1 to 10 of about 199,411 (184)

Can participatory budgeting mitigate government debt risk？-An empirical analysis using cross-national panel data. [PDF]

PLoS ONE
ObjectivesParticipatory budgeting, serving as a complementary mechanism to traditional democratic practices, grants citizens direct involvement in the budgetary decision-making process, thereby embodying features of direct democracy.
Yongpeng Li, Qianqian Zhang
doaj   +2 more sources

PENGEMBANGAN DAN PEMANFAATAN INFORMASI KINERJA UNTUK PENGANGGARAN DI INSTANSI PEMERINTAH D.I. YOGYAKARTA DITINJAU DARI DUKUNGAN INTERNAL DAN EKSTERNAL SERTA KAPABILITAS TEKNIS [PDF]

Jurnal Ekonomi dan Bisnis Airlangga, 2010
This research concerns technical factors and political factors as variables influencing the work performance measurement development as well as the utilization of performance information in budgeting, both directly and indirectly.
Pepie Diptyana, Hardo Basuki
doaj   +2 more sources

ROLE OF ORGANIZATIONAL POLITICS IN THE RELATIONSHIP OF PARTICIPATIVE BUDGETING WITH BUDGETARY SLACK AND PERFORMANCE BASED BUDGETING

Jurnal Riset Akuntansi dan Bisnis Airlangga, 2023
The aim of this study is to examine the effect of Participative Budgeting on Budgetary Slack with Organizational Politics as a moderating variable in the public sector; examine the effect of Budgetary Slack on Performance Based Budgeting.
Sigit Kurnianto, Rita Sulistyawati
doaj   +1 more source

Procedural Budgeting: A Normative Approach to the Role of the Public Budgeting in Construction the Future Reality [PDF]

حکمرانی و توسعه, 2021
Budgeting can be treated as the heart of public policy-making process, because it involves choosing the ends and tools for achieving them, dividing the financial and economic resources of the community between the public and private sectors, and ...
Miryaghob Seyed rezaei, Ali Asghar pourezzat   +1 more
doaj   +1 more source

Work Motivation, Organizational Culture And Work Satisfaction As a Moderator of The Effect of Participation in Budgeting Toward Managerial Performance (A Study on The City Government of Bukittinggi)

AMAR (Andalas Management Review), 2021
This study identifies how participation in budgeting affects performance in managerial. The moderating variables analyzed are work motivation, the culture of organization and work satisfaction while the sample involved in this research is the Regional ...
Tun Huseno
doaj   +1 more source

Problems of Improving Performance Budgeting in the Russian Constituent Entities under Digital Economy [PDF]

SHS Web of Conferences, 2019
A complex process of performance budgeting transition requires restructuring the system of state administration and organization of the budget process, strengthening the autonomy and responsibility of ministries and departments involved in the ...
Kovaleva T.M., Mulendeeva L.N., Glukhova A.G.   +2 more
doaj   +1 more source

Investigating the Printing and Publishing Situation of Governmental Accounting and Auditing Books in Iran [PDF]

حسابداری دولتی, 2020
Subject and Purpose of the Article: The main            purpose of this study is to investigate the publication of governmental accounting and auditing books. Research Method: The bibliometric method has been used to analyze the research data.
Shahnaz Mashayekh, Fatemeh Geramirad, Mahnaz Mahmoudkhani   +2 more
doaj   +1 more source

Planning and Budgeting Process of Regional Revenue and Expenditure Budget: A Study on the Consistency of Pangkalpinang City Government’s Planning and Budgeting Process for the 2018- 2020 Fiscal Year

Society, 2021
The consistency between planning and budgeting is important because it is a marker for local governments in assessing the performance of all government programs and activities, whether they are running well and according to the goals set. The difference
Failasophia Karima, Choirul Saleh, Sarwono Sarwono   +2 more
doaj   +1 more source

Democratisation of local government planning in Bangladesh

Commonwealth Journal of Local Governance, 2018
This article explores the participatory planning and participatory budgeting processes of Bangladesh. These processes, seen as ‘social accountability measures’, were introduced by the Local Government (Union Parishad) Act, 2009.
Shuvra Chowdhury
doaj   +1 more source

The Correlation of Budgeting, Decentralization and Work Motivation on the Performance of Local Government Organizations in East Java Province, Indonesia

Finance, Accounting and Business Analysis, 2023
Purpose: This study aims to investigate the influence of budgeting, decentralization, and work motivation on the performance of regional government agencies in East Java Province, Indonesia.
Ninik Srijani, Siti Aisyah
doaj