Results 21 to 30 of about 8,403,038 (296)
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
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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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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Финансы: теория и практика, 2017 Today, Russia actively attempts to introduce the program-target approach in the budget planning process to improve the efficiency of budget resources management.
A. I. Masterov
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Legal requirements of Performance budgeting in Iran [PDF]
Faṣlnāmah-i Pizhūhish-i Huqūq-i ̒Umūmī, 2016 There are changes in the roles and missions of the government in administration of society affairs, has changed budgeting and financial management systems of government. Increase "economics", "efficiency" and "effectiveness" of the budget, the allocation
mahdi rezaei
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Recognition of the Impediments on Establishment of Performance Based Budgeting in the Tehran University [PDF]
بررسیهای 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
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Problemy Zarządzania, 2017 The article provides some insight into expenditure in the field of internal security in the state budget based on the example of Polish and French experience with a focus on effectiveness of expenditure in the periods of eight and ten years ...
Katarzyna Stabryła-Chudzio
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IMF Working Papers, 2003 This paper reviews the role of accounting in budget system reform from the perspective of emerging economies who wish to adopt the OECD's performance budgeting reforms. While many OECD countries, pursuing the reforms associated with the New Public Management, have moved their accounting systems from a cash to an accrual basis, this paper argues that ...
openaire +2 more sources
Therapeutic Apheresis and Dialysis, EarlyView.ABSTRACT Background Establishing a comprehensive apheresis medicine program in a resource‐constrained setting presents significant structural, financial, and logistical challenges. Despite the growing clinical importance of apheresis services globally, published experience from sub‐Saharan Africa remains sparse.
Folasade Adelekan‐Popoola +4 more
wiley +1 more source
Jurnal 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
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