Results 11 to 20 of about 199,601 (256)

Determinants of participative budgeting and its implication on managerial performance [PDF]

open access: yesAccounting, 2020
The purpose of this study is to examine the effect of organizational commitment and procedural fairness against participative budgeting, organization commitment and procedural fairness against managerial performance, and participative budgeting on ...
Yunika Murdayanti   +2 more
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

Work Motivation, Organizational Culture And Work Satisfaction As a Moderator of The Effect of Participation in Budgeting Toward Managerial Performance (A Study on The City Government of Bukittinggi)

open access: yesAMAR (Andalas Management Review), 2021
This study identifies how participation in budgeting affects performance in managerial. The moderating variables analyzed are work motivation, the culture of organization and work satisfaction while the sample involved in this research is the Regional ...
Tun Huseno
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  

A Performance Budgeting Implementation Model for Islamic Republic of Iran's Government [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2013
Designing the optimum process of shifting traditional input oriented budgeting toward modern output based budgeting systems; defined as performance budgeting, require a special focus on infrastructural, legal and managerial capacities.The vital success ...
Jafar Babajani, Behrooz Khodarahmi
doaj  

From Stumbling Block to Enabler: The Role of Public Financial Management in Health Service Delivery in Tanzania and Zambia

open access: yesHealth Systems & Reform, 2018
The way governments manage resources through the budget cycle has important implications for health policy and whether governments achieve societal objectives such as efficiency, equity, quality, and accountability.
Moritz Piatti-Fünfkirchen   +1 more
doaj   +1 more source

KAJIAN FENOMOLOGIS ANGGARAN BERBASIS KINERJA PADA RUMAH SAKIT BAPTIS BATU

open access: yesJurnal Ekonomi Modernisasi, 2016
This study aims to understand the performance based budgeting at the Hospital Private Sectors in batu. the subjects of this internship report consist of budgeting process included planning, performance measurement and evaluation, and reporting. besides,
Doni Wirshandono Yogivaria   +1 more
doaj   +1 more source

Performance-based budgeting or budgeting-based performance?

open access: yesInternational 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
openaire   +1 more source

Persepsi Pejabat Pengguna Anggaran terhadap Efektivitas Implementasi Anggaran Berbasis Kinerja Ditinjau dari Aspek Rasional (Survei pada Pemerintah Kota Surakarta)

open access: yesJurnal Siasat Bisnis, 2011
The objectives of this research is to examine the influence of rational aspects such as resources, information, goal orientation and the measuring performance upon the implementation of the effectiveness performance based budgeting.
Djoko Suhardjanto, Bayu Tri Cahyo
doaj   +4 more sources

Recognition of the Impediments on Establishment of Performance Based Budgeting in the Tehran University [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2008
One of the recent reforms in countries budgeting system is movement to performance-based budgeting that focuses on governments' performance appraisal. But available evidences imply, this reform is slightly done.
محمد صادق ضیائی   +2 more
doaj  

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