Results 11 to 20 of about 14,917 (306)
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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The Evolution of Performance Budgeting Amidst Other Public Financial Management Reforms The Experience of Australia and the Netherlands [PDF]
, 2022 This chapter examines the performance budgeting reform experiences of Australia and the Netherlands as both exemplify Organization for Economic Cooperation and Development countries that were viewed as leading with regard to performance budgeting (PB ...
de Jong, Maarten, Podger, Andrew
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Variance analysis and linear contracts in agencies with distorted performance measures [PDF]
, 2007 This paper investigates the role of variance analysis procedures in aligning objectives under the condition of distorted performance measurement. A riskneutral agency with linear contracts is analyzed, whereby the agent receives postcontract, pre ...
Budde, Jörg
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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
doaj +1 more source
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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Health 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
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A Linear Programming Model With Robust Approach For Performance Base Budgeting (PBB) [PDF]
مدیریت 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
The Influence of Budget Size on Budget Performance with Budget Changes as a Moderator
International Journal of Social Health, 2023 The purpose of this study was to determine the effect of the size of the budget on budget performance with changes to the budget as a moderator: Empirical Evidence from the City Government of Banda Aceh. This study uses a quantitative research type. The population of this research is Regional Apparatus Organizations (OPD) within the City Government of ...
Nurmala Nurmala +2 more
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A Performance Budgeting Implementation Model for Islamic Republic of Iran's Government [PDF]
مطالعات 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
AMAR (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
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