Performance-based budgeting or budgeting-based performance? [PDF]
International Journal of Research in Business and Social Science (2147- 4478)Performance Based Budgeting carried out in Indonesian private higher education found lots of constraints. Apart from factors of cultural work, leadership, and negative perceptions of the community academics, obstacles, and budget limitations are big challenges.
Erna Handayani +2 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.
Firmansyah, Rizky
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The Process of Performance Based Budgeting in Probolinggo City by Utilizing SIMRAL: A Phenomenology Study [PDF]
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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Implementing Performance-Based Budgeting in Republic of Moldova [PDF]
Risk 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
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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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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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A qualitative appraisal of stakeholder reactions to a tool for burden of disease-based health system budgeting in Ghana [PDF]
, 2016 BACKGROUND: In 2010, the Ghana Health Service launched a program of cooperation with the Tanzania Ministry of Health and Social Welfare that was designed to adapt Tanzania's PLANREP budgeting and reporting tool to Ghana's primary health care program. The
Ayaga A. Bawah +13 more
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Performance-Based Budgeting Model with a Real Time Financial Reporting Approach in Iran Public Sector [PDF]
حسابداری دولتی, 2022 Subject and purpose of the article: Improving the budgeting process in addition to human and financial resources requires significant investment in information technology and management information systems.
Javad pourghaffar +3 more
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