Results 11 to 20 of about 7,450 (254)

Presenting a Performance-based Budgeting Model and Evaluating its Impact on Performance Accountability [PDF]

open access: yesحسابداری دولتی
The 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
doaj   +1 more source

Presenting a performance-based budgeting pattern in the Islamic Republic of Iran Army [PDF]

open access: yesعلوم و فنون نظامی
Objective: 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
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

Operational budgeting using fuzzy goal programming [PDF]

open access: yesManagement 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
doaj   +1 more source

Public Financial Management: Identify and Assessing the Challenges of the Budgeting System [PDF]

open access: yesحسابداری 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
doaj   +1 more source

The Process of Performance Based Budgeting in Probolinggo City by Utilizing SIMRAL: A Phenomenology Study

open access: yesJABE (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
doaj   +1 more source

The effect of good governance on the success of the implementation of performance-based budgeting in Balai Besar Pelaksanaan Jalan Nasional V Surabaya

open access: yesThe 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
doaj   +1 more source

A Linear Programming Model With Robust Approach For Performance Base Budgeting (PBB) [PDF]

open access: yesمدیریت دولتی, 2011
Performance budgeting has been an important theme of public expenditure management for decades. In the 1990s, however, a new wave of enthusiasm for performance budgeting began to sweep through governments.
Adel Azar   +3 more
doaj  

Performance – Based Budgeting – an option or a necessity [PDF]

open access: yesProceedings 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.
openaire   +1 more source

Is Performance-Based Budgeting Only a Mirage? [PDF]

open access: yesEQUITY, 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.
openaire   +1 more source

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