Budget Systems, Underlying Structures and Characteristics

Khan, Aman

doi:10.1007/978-3-030-19226-6_6

Cited by 2 publications

(1 citation statement)

References 4 publications

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“…The conceptual basis for performance-based budgeting is a method for measuring the progress of programs or activities carried out by public organizations or government agencies in achieving the results or outcomes expected by all parties (stakeholders). According to Khan & Khan (2019), "Flexibility in budget management always maintains the principle of accountability, program/activity budget allocation is based on the tasks and functions of the work unit, which are embedded in the organizational structure. "…”

Section: Introductionmentioning

confidence: 99%

Regional Work Unit Budgeting Process at the Archives and Library Service of West Sumatra Province

Fadhlan

2023

JPAB

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This research aims to describe the budgeting process and obstacles, as well as the efforts made to overcome obstacles that arise in the budgeting process at the West Sumatra Province Archives and Library Service. This research will use a qualitative descriptive method, or the author will provide and describe symptoms, facts, and events clearly regarding the Regional Work Unit Budgeting Process at the Archives and Library Service of West Sumatra Province. Researchers used informant selection techniques using the purposive sampling method. This type of research, namely qualitative research with descriptive methods, is carried out for data validity through triangulation techniques. Based on the research results, it was found that the budgeting process has many twists and turns, including rules and implementation processes that must be followed. From planning to evaluation and monitoring, everything goes according to predetermined stages. However, in this stage of the process, human resources are needed to support its implementation. Apart from that, the attitude of commitment and responsibility as a state apparatus must be maintained and can be improved to create good quality work, be able to compete well, and work hard in carrying out their duties and responsibilities to achieve excellent service and improve the welfare of the community.

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Section: Introductionmentioning

confidence: 99%

Regional Work Unit Budgeting Process at the Archives and Library Service of West Sumatra Province

Fadhlan

2023

JPAB

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Budgeting System and Economic Development Outcomes

Azhar,

Abutabenjeh,

Nukpezah

2024

Public Administration Quarterly

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Although public budgeting is considered one of governments’ most crucial policy statements for economic development outcomes, scholarly works that explain the linkages between the two are scant. Drawing on the budgeting system for theoretical context, this article examines the perception of local administrators on the effects of three budgeting practices—planning, budgeting, and evaluation —on economic development outcomes. It utilizes survey data from the ICMA’s 2014 Economic Development Survey and U.S. Census Bureau and logistic regressions to examine the determinants of four economic development outcomes—tax base, job creation, quality of life, and environmental sustainability. The results show that planning impacts sustainability, budgeting influences tax base, environmental sustainability, and job creation. Lastly, evaluation has consequences for the quality of life, tax base, and job creation. The study emphasizes how differing perceptions of budgetary practices shape economic development outcomes, highlighting the necessity of a system approach. It identifies critical leverage points within the budgeting system, where targeted actions can significantly influence multiple economic development outcomes. The study contributes to the Government Finance Officers Association’s (GFOA) Best Practices for economic development.

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Budget Systems, Underlying Structures and Characteristics

Cited by 2 publications

References 4 publications

Regional Work Unit Budgeting Process at the Archives and Library Service of West Sumatra Province

Regional Work Unit Budgeting Process at the Archives and Library Service of West Sumatra Province

Budgeting System and Economic Development Outcomes

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