Results 251 to 260 of about 183,776 (301)

Performance assessment and capital budgeting based on performance

Benchmarking, 2018
Purpose The purpose of this paper is to propose two performance-based capital budgeting (PBCB) approaches. The proposed approaches aim to assign limited capital within different firms based on their performance. These approaches have been applied to capital budgeting process of the technical and vocational training schools of Semnan Province, Iran for
Mojtaba Ghiyasi
exaly   +2 more sources

The impact of performance-based budgeting on state fiscal performance

Economics of Governance, 2004
Almost all American States have tried some form of performance-based budgeting, and this study examines the impact of this budget process innovation on state expenditures. Using panel data for 1970 through 1997 the findings indicate that performance-based budgeting curtails state spending per capita by at least two percentage points.
W. Mark Crain, J. Brian O’Roark
exaly   +2 more sources

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

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

Budget-Based Contracts, Budget Levels, and Group Performance

Journal of Management Accounting Research, 2003
In 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, Sean A. Peffer, Geoffrey B. Sprinkle   +2 more
openaire   +1 more source

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

Participation, Slack, and Budget-Based Performance Evaluation

Journal of Accounting Research, 1991
In 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., Reichelstein, Stefan, Sen, Pradyot K., Paik, Tae-Young   +3 more
openaire   +2 more sources

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’.
openaire   +1 more source