Results 1 to 10 of about 183,776 (301)

Do staff capacity and performance-based budgeting improve organisational performance? Empirical evidence from Chinese public universities [PDF]

open access: yesHumanities & Social Sciences Communications, 2023
The COVID-19 pandemic has raised many issues for higher education institutions, one of which is the continued decline in funding and an increased emphasis on effectiveness and efficiency.
Liying He, Kamisah Ismail
doaj   +2 more sources

Performance-Based Budgeting, Preventive Supervision, and Effectiveness of Budget Control

open access: yesSriwijaya International Journal of Dynamic Economics and Business, 2022
This study aims to determine the effect of performance-based budgeting and preventive supervision on the effectiveness of budget control in BPKAD, South Sumatra Province.
Evada Dewata   +3 more
doaj   +2 more sources

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

open access: yesJurnal 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   +2 more sources

Implementing Performance-Based Budgeting in Republic of Moldova [PDF]

open access: yesRisk in Contemporary Economy, 2016
This article includes a research on budgeting based performance, and proposes a system of performance indicators that assess the linkage between the policies and annual budget law, the compliance of global budgeting performance to European principles in ...
Maria Ciubotaru , Vasile Hincu
doaj   +1 more source

Investigating Performance-based Budgeting and Performance Control in Iran's Executive Apparatus Using Balanced Scorecard Technique [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2023
In this research, operational budgeting was investigated in the form of four groups of contextual factors, structural factors, human factors and other factors on operational and research budgeting with analytical model, balanced evaluation method.
Mohammad Namazi   +3 more
doaj   +1 more source

Designing an Evaluation model of Performance based Budgeting Software through fuzzy Dematel and Analytic Hierarchical Process [PDF]

open access: yesپژوهش‌های مدیریت عمومی, 2021
Extended Abstract Abstract Performance-based budgeting is an integral part of government organizations, whose goal is to achieve more efficient and effective implementation than management and performance budgeting in line with public duties, higher ...
Ronak Kiani, Adel Azar, Karim Bayat
doaj   +1 more source

Thematic Analysis Components of Performance-Based Budgeting at Universities [PDF]

open access: yesمدیریت دولتی, 2021
Objective: The purpose of the present research is to identify the components of performance-based budgeting at universities. Methods: This qualitative research has been designed using a Meta-synthesis strategy based on thematic analysis.
Ahmad Keykha
doaj   +1 more source

Intervening Role of Performance-Based Budgeting in the Relationship between Transformational Leadership, Organizational Commitment and University Performance

open access: yesJurnal Dinamika Akuntansi dan Bisnis, 2021
This study aims to investigate the influence of transformational leadership and organizational commitment on performance-based budgeting systems of Indonesian universities.
Suryo Pratolo   +2 more
doaj   +1 more source

PERFORMANCE-BASED BUDGETING AS THE REALIZATION OF FINANCIAL MANAGEMENT REFORMATION IN MALANG CITY [PDF]

open access: yesRussian Journal of Agricultural and Socio-Economic Sciences, 2017
The development of performance-based budgeting is a challenging program to adminster, such as the issues experienced by Malang city. Thus, it is considered necessary to conduct a thorough analysis on the performance-based budgeting conducted by Malang ...
Sabilana A., Muluk M.R.K., Setyowati E.
doaj   +1 more source

Analyzing and rating the ability, for the transparency of performance-based budgeting in the country's health education system [PDF]

open access: yesمدیریت و چشم انداز آموزش, 2023
The purpose of the current research is to analyze and rank the ability for the transparency of performance-based budgeting in the country's health education system.
Farideh noori   +3 more
doaj   +1 more source

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