Results 11 to 20 of about 8,403,038 (296)

Performance-based budgeting or budgeting-based performance? [PDF]

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   +2 more sources

The impact of Korean performance budgeting on budgetary programmes [PDF]

open access: yes, 2010
This study examines the impact of the Korean system of performance budgeting on government spending programmes. It sets out to examine the associations between a programme’s future budget and its past performance and also the impact of performance ...
Cho, Incheul
core   +7 more sources

The Evolution of Performance Budgeting Amidst Other Public Financial Management Reforms The Experience of Australia and the Netherlands

open access: yes, 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
core   +1 more source

Participatory budgeting - a neighbourhood manager's perspective [PDF]

open access: yes, 2010
This study reports the impact of the requirement to consult with citizens on budgeting decisions through Participatory Budgeting. The Duty to Involve agenda was imposed as a legal duty in April 2009 on all local authorities set out by the Labour ...
Naylor, Sara
core   +2 more sources

Problems of Improving Performance Budgeting in the Russian Constituent Entities under Digital Economy [PDF]

open access: yesSHS 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
doaj   +1 more source

Models of Participatory Budgeting. Analysis of Participatory Budgeting Procedures in Poland [PDF]

open access: yes, 2021
This paper presents a study on participatory budgeting in Poland, analyzing participatory budgeting procedures. We apply the typology of participation models proposed by Sintomer, and based on the previous research we investigate which model of ...
Matczak, Piotr   +4 more
core   +1 more source

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

PENGEMBANGAN DAN PEMANFAATAN INFORMASI KINERJA UNTUK PENGANGGARAN DI INSTANSI PEMERINTAH D.I. YOGYAKARTA DITINJAU DARI DUKUNGAN INTERNAL DAN EKSTERNAL SERTA KAPABILITAS TEKNIS

open access: yesJurnal 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
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  

The effect of good governance on the success of the implementation of performance-based budgeting in Balai Besar Pelaksanaan Jalan Nasional V Surabaya

open access: yesThe Indonesian Accounting Review, 2014
This study aims to see the effect of good governance on the success of the implementation of performance-based budgeting. Type of data used in this research is primary data in the form of questionnaires.
Auliarahma .   +1 more
doaj   +1 more source

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