PENGEMBANGAN DAN PEMANFAATAN INFORMASI KINERJA UNTUK PENGANGGARAN DI INSTANSI PEMERINTAH D.I. YOGYAKARTA DITINJAU DARI DUKUNGAN INTERNAL DAN EKSTERNAL SERTA KAPABILITAS TEKNIS [PDF]
Jurnal Ekonomi dan Bisnis Airlangga, 2010 This research concerns technical factors and political factors as variables influencing the work performance measurement development as well as the utilization of performance information in budgeting, both directly and indirectly.
Pepie Diptyana, Hardo Basuki
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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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Performance Budgeting – the Slovenian Experience
Central European Public Administration Review, 2009 Reform processes in the public sector include measures leading to greater transparency in public spending, greater public accountability, and measurement of efficiency and effectiveness in the public sector.
Maja Klun
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Investigating Performance-based Budgeting and Performance Control in Iran's Executive Apparatus Using Balanced Scorecard Technique [PDF]
مطالعات تجربی حسابداری مالی, 2023 In this research, operational budgeting was investigated in the form of four groups of contextual factors, structural factors, human factors and other factors on operational and research budgeting with analytical model, balanced evaluation method.
Mohammad Namazi +3 more
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Budget transparency and fiscal performance: Do open budgets matter? [PDF]
, 2012 Existing published research of the relationship between budget transparency and fiscal performance confirms the expectations that higher budget transparency is associated with smaller budget deficits and lower public debt. However, our previous research did not bring such clear results and raised a fundamental question: Why should greater transparency ...
Lucie Sedmihradská, Jakub Haas
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PERFORMANCE-BASED BUDGETING AS THE REALIZATION OF FINANCIAL MANAGEMENT REFORMATION IN MALANG CITY [PDF]
Russian Journal of Agricultural and Socio-Economic Sciences, 2017 The development of performance-based budgeting is a challenging program to adminster, such as the issues experienced by Malang city. Thus, it is considered necessary to conduct a thorough analysis on the performance-based budgeting conducted by Malang ...
Sabilana A., Muluk M.R.K., Setyowati E.
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The consequences of electronic participatory budgeting: moderating effect of management accounting systems on managerial performance [PDF]
International Journal of Data and Network Science, 2023 The aim of this research was to evaluate the impact of decentralization and electronic participatory budgeting on managerial performance. Additionally, the study sought to investigate the management accounting system's role in strengthening the ...
Abdul Pattawe
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Economic Review, 2022 Adoption of any budget is perhaps the most important and time-consuming activity of any government. As a modern tool for linking strategic planning and budgeting, performance budgeting is conditio sine qua non for implementation of modern multi-annual ...
Meldina Kokorović Jukan +1 more
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Jurnal Dinamika Akuntansi dan Bisnis, 2021 This study aims to investigate the influence of transformational leadership and organizational commitment on performance-based budgeting systems of Indonesian universities.
Suryo Pratolo +2 more
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Problems of Improving Performance Budgeting in the Russian Constituent Entities under Digital Economy [PDF]
SHS Web of Conferences, 2019 A complex process of performance budgeting transition requires restructuring the system of state administration and organization of the budget process, strengthening the autonomy and responsibility of ministries and departments involved in the ...
Kovaleva T.M. +2 more
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