Results 251 to 260 of about 10,549 (293)
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The relation between performance-based budgeting and activity-based budgeting
American J. of Finance and Accounting, 2010Successful 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 +2 more
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Budget preparers’ perceptions and performance-based budgeting implementation
Journal of Public Budgeting, Accounting & Financial Management, 2019Purpose 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 +2 more
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Budget-Based Contracts, Budget Levels, and Group Performance
Journal of Management Accounting Research, 2003In this paper, we experimentally investigate the effects of budget-based contracts and budget levels (performance targets) on group performance. We compare a group piece-rate contract with two different specifications of a group budget-based contract: (1) a group budget-fixed contract that provides no remuneration for performance below the budget and a
Joseph G. Fisher +2 more
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Participation, Slack, and Budget-Based Performance Evaluation
Journal of Accounting Research, 1991In this paper we discuss a class of budget-based performance evaluation schemes with the desirable feature that they induce an informed manager to set unbiased standards. We show that these schemes are frequently optimal incentive contracts in the presence of moral hazard, and we find that they retain their incentive properties in the presence of ...
Kirby, Alison J. +3 more
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An implementation model of performance-based budgeting
International Journal of Productivity and Performance Management, 2019Purpose 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 +2 more
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Assumptions underlying performance‐based budgeting
Tertiary Education and Management, 1999Abstract 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, 2017ABSTRACTThis 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 +2 more
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Performance-Based Budgeting in Russia
2019Performance-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.
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Performance Based Budgeting Performance based budgeting at the regional level: approaches and recommendations [PDF]
, 2008 This paper includes proposals for regional administrations and local governments on the issue of performance based budgeting implementation developed as a result of analysis both of the role and place of those mechanisms in the system of regional and municipal governance as a whole and possibility and outcome of implementation of certain instruments of
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Performance-Based Budgeting System and Performance Evaluation in Mexico
2019This chapter provides a discussion of the background of the Results-Based Budgeting (PbR) and the Performance Evaluation System (SED). It explains the legal framework of this reform that changed the political institutions and power relationships and empowered some actors to execute the PbR-SED system. The chapter describes an informed assessment of the
Edgar E. Ramirez de la Cruz +1 more
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