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Economic Review, 2022 Adoption of any budget is perhaps the most important and time-consuming activity of any government. As a modern tool for linking strategic planning and budgeting, performance budgeting is conditio sine qua non for implementation of modern multi-annual ...
Meldina Kokorović Jukan +1 more
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Presenting a Performance-based Budgeting Model and Evaluating its Impact on Performance Accountability [PDF]
حسابداری دولتیThe purpose of this study is to present a performance-based budgeting model and evaluate its impact on performance accountability. Given that the present study presents a new model, this study is an exploratory research and, considering the use of ...
Arash Tofangsaz +3 more
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Analyzing and rating the ability, for the transparency of performance-based budgeting in the country's health education system [PDF]
مدیریت 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
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Presenting a performance-based budgeting pattern in the Islamic Republic of Iran Army [PDF]
علوم و فنون نظامیObjective: This study aimed to design and validate a performance-based budgeting model for the Islamic Republic of Iran Army (AJA). The research seeks to develop an efficient, localized framework for enhancing resource productivity within the military ...
Ghodratollah Talebnia, Davoud Afshar
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Operational budgeting using fuzzy goal programming [PDF]
Management Science Letters, 2013 Having an efficient budget normally has different advantages such as measuring the performance of various organizations, setting appropriate targets and promoting managers based on their achievements.
Saeed Mohammadi +2 more
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Public Financial Management: Identify and Assessing the Challenges of the Budgeting System [PDF]
حسابداری دولتی, 2020 The purpose of this research is to identify and evaluation the challenges of the budgeting system. The budgeting system must ensure accountability and efficiency in the use of public funds and facilitate the achievement of public goals in the long run ...
Gholamreza Kordestani
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The Indonesian Accounting Review, 2014 This study aims to see the effect of good governance on the success of the implementation of performance-based budgeting. Type of data used in this research is primary data in the form of questionnaires.
Auliarahma . +1 more
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Is Performance-Based Budgeting Only a Mirage? [PDF]
EQUITY, 2021 The aim of this paper is to describe reality of performance-based budgeting in Indonesia. Bureaucratic reform still becomes important issue in the government area, especially in developing countries, including Indonesia. One part in bureaucratic reform is the change in government budgeting system.
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JABE (Journal of Accounting and Business Education), 2017 This study aims to interpret the performance-based budgeting process by utilizing Planning, Budgeting and Reporting Information System (SIMRAL) in Probolinggo City’s budget.
Muhammad Avicinna Dipayana +2 more
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Performance – Based Budgeting – an option or a necessity [PDF]
Proceedings of the International Conference on Business Excellence, 2020 Abstract The paper aims to present the concept of Performance – Based Budgeting and its importance for the economic development of a country. Performance – Based Budgeting is applied since decades ago in countries like Sweden or USA, whilst the others may learn from the good practices examples offered by the two.
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