Results 211 to 220 of about 7,043 (258)

Performance-Based Budgeting: The U.S. Experience

Public Organization Review, 2005
In the United States, it is premature to claim that performance-based budgeting (PBB) will replace line-item budgeting in near future, particularly at the federal and state level. This article attempts to (1) provide a brief historical context of PBB in the U.S.; (2) identify some challenges associated with the theoretical underpinnings and operational
exaly   +2 more sources

Budget preparers’ perceptions and performance-based budgeting implementation

Journal of Public Budgeting, Accounting & Financial Management, 2019
Purpose The purpose of this paper is to examine the reason for the failure of implementing performance-based budgeting (PBB) at Iranian public universities and research institutes (PURI). This examination focuses on the actors participating in the budget processes and their perceptions.
Farzaneh Jalali Aliabadi, Bita Mashayekhi, Graham Gal   +2 more
openaire   +1 more source

The relation between performance-based budgeting and activity-based budgeting

American J. of Finance and Accounting, 2010
Successful and pioneer organisations are trying to combine budgeting process, strategic planning and performance management. Our objective is evaluating implementation of performance-based budgeting (PBB) by using activity-based budgeting (ABB). The research has been done in Telecommunication Organization in Iran and data gathering was done by the ...
Hamidrez Vakilifard, Mehdi Zeynali, Rahmatollah Mohammadipour   +2 more
openaire   +1 more source

An implementation model of performance-based budgeting

International Journal of Productivity and Performance Management, 2019
Purpose The purpose of this paper is to provide a dynamic model for implementing performance-based budgeting (PBB) in Ministry of Health and Medical Education (MOHME) in Iran. Design/methodology/approach The insights from PBB, organizational theory and theory of system were integrated based on system dynamic approach.
Tayebe Amirkhani, Asal Aghaz, Alireza Sheikh   +2 more
openaire   +1 more source

Assumptions underlying performance‐based budgeting

Tertiary Education and Management, 1999
Abstract Interest in ‘performance budgeting’ is growing despite a lack of research on its effectiveness. U.S. states have largely used ‘incremental’ and ‘formula’ budgeting processes to fund higher education. However, more than half of them are experimenting with some form of ‘performance budgeting’.
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Policy Diffusion and Performance-based Budgeting

International Journal of Public Administration, 2017
ABSTRACTThis article applied the policy diffusion model as a theoretical framework for interpreting the international spread of performance-based budgeting, based upon 33 OECD case studies of countries that have implemented this reform. The data show that the historical development of performance-based budgeting was fairly consistent with the diffusion
Cal Clark, Charles E. Menifield, LaShonda M. Stewart   +2 more
openaire   +1 more source

Performance-based budgeting

2009
A recurring theme in the field of public budgeting is the conflict between descriptive and normative theory. The literature related to descriptive theory suggests that factors, such as politics, the bureaucracy and economic conditions may dominate the public budget process.
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Performance-Based Budgeting in the Public Sector

2019
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Vries, M.S. de, Nemec, J., Spacek, D.
openaire   +3 more sources

Performance-Based Budgeting in Russia

2019
Performance-based budgeting (PBB) has extensive applications in Russia across various levels of the budget system. The Russian federal budget is presently drafted in conjunction with performance management (PM) tools—strategies, plans, programmes, and projects.
openaire   +1 more source