Results 41 to 50 of about 199,601 (256)

Smart School Budgeting: Resources for Districts [PDF]

open access: yes, 2012
In an era of aggressive public education reform, school districts face increasing pressure to produce higher levels of student performance with increasingly limited resources.

core  

The Correlation of Budgeting, Decentralization and Work Motivation on the Performance of Local Government Organizations in East Java Province, Indonesia

open access: yesFinance, Accounting and Business Analysis, 2023
Purpose: This study aims to investigate the influence of budgeting, decentralization, and work motivation on the performance of regional government agencies in East Java Province, Indonesia.
Ninik Srijani, Siti Aisyah
doaj  

The Australian Budgeting System: On the Cusp of Change [PDF]

open access: yes
Australia in the late 1990 adopted a purchaser-provider model of performance budgeting – so-called “accrual output budgeting” – which attracted considerable international interest. By 2003, however, the system was in headlong retreat. This paper examines
Marc Robinson
core  

Variance analysis and linear contracts in agencies with distorted performance measures [PDF]

open access: yes, 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
core   +2 more sources

ANGGARAN BERBASIS KINERJA, SUMBER DAYA MANUSIA, DAN KUALITAS ANGGARAN SKPD (Suatu Pengujian Struktural)

open access: yesRiset Akuntansi dan Keuangan Indonesia, 2017
The aims of this study are to examine and analyze the effect of implementation of performance based budgeting, and quality of human resources to regional work unit’s (SKPD) budget qualities.
Devie Octariani   +2 more
doaj   +1 more source

Performance budgeting: selected international experiences and some lessons for Slovenia [PDF]

open access: yes
The paper’s main purpose is to briefly discuss the concept of performance budgeting and challenges encountered by different (OECD) countries when seeking to implement performance budgeting, which might offer some helpful guidelines for Slovenia.
Aristovnik, Aleksander, Seljak, Janko
core   +1 more source

IPMN Symposium on Performance Budgeting and the Politics of Reform [PDF]

open access: yes, 2002
Various systems to integrate performance measurement into budgeting are applied in nations around the world. Governments at all levels have embarked on a journey into performance measurement and management.
Jones, L.R.
core  

Investigating the Validity of Wagner\'s Law and Performance-Based Budget Reform in Public Expenditure of Selected Asian Countries

open access: yesبرنامه‌ریزی و بودجه, 2022
Wagner's law indicates a positive long-run equilibrium relationship between per capita income growth and the relative size of the public sector. Accordingly, the main purpose of this article is to verify Wagner's theory and the law on operational ...
Samaneh Noraniazad   +2 more
doaj  

Entrepreneurial Budgeting in the Iranian Government Budget: Obstacles and Solutions [PDF]

open access: yesمدیریت دولتی
Objective The latest approach in budgeting is entrepreneurial budgeting, where strategic plans, motivational drivers, and accountability are integrated within the budget framework and connected to citizens as a whole package.
Seyyed Mohammad Moghimi   +1 more
doaj   +1 more source

Best Practice in Performance Budgeting [PDF]

open access: yes
This paper seeks to identify the best practice principles for performance budgeting. It describes and analyses the principle mechanisms by which performance budgeting systems attempt to link results and resources.
Marc Robinson
core  

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