PERFORMANCE-BASED BUDGETING AND ACCOUNTABILITY IN PUBLIC SECTOR

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

KORDESTANI GH.R.; PARSIAN H.; JAMSHIDI KALANTARI F.

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF GOVERNMENTAL ACCOUNTING Year:2017 | Volume:3 | Issue:5 Page(s): 67-78

Download Full-Text

Persian Verion

View:

4,604

Download:

Cites:

Information Journal Paper

Title

PERFORMANCE-BASED BUDGETING AND ACCOUNTABILITY IN PUBLIC SECTOR

Author(s)

KORDESTANI GH.R. | PARSIAN H. | JAMSHIDI KALANTARI F. | Issue Writer Certificate

Keywords

PERFORMANCE-BASED BUDGETING (PBB)

ACCOUNTABILITY

MANAGEMENT AND PLANNING ORGANIZATION (MPO)

Abstract

In this study, the impact of participatory approach in performance-based budgeting (PBB) on ACCOUNTABILITY in the public sector was investigated. The performance-based budgeting provides a basis for more ACCOUNTABILITY in resources usage. This research is an applied survey. The statistical population of the study was Iranian experts and managers of management and planning organization (MPO) which 80 people were selected with using simple random sampling method. Measurement tool was a questionnaire. For hypothesis test, the SEM (Structural Equation Modeling) of Confirmatory Factor Analysis (CFA) with Partial Least Squares (PLS) method by Smart-PLS software was conducted. The result indicates that the existing of performance-based budgeting infrastructure in the public sector does not affect the financial ACCOUNTABILITY, while it has a negative impact on the operational ACCOUNTABILITY. The establishment of the infrastructure performanc based budgeting and team working approach in budgeting process would lead to improvement of government ACCOUNTABILITY in the public sector.

Cites

No record.

References

No record.

Cite

APA: Copy

KORDESTANI, GH.R., PARSIAN, H., & JAMSHIDI KALANTARI, F.. (2017). PERFORMANCE-BASED BUDGETING AND ACCOUNTABILITY IN PUBLIC SECTOR. JOURNAL OF GOVERNMENTAL ACCOUNTING, 3(5 ), 67-78. SID. https://sid.ir/paper/267334/en

Vancouver: Copy

KORDESTANI GH.R., PARSIAN H., JAMSHIDI KALANTARI F.. PERFORMANCE-BASED BUDGETING AND ACCOUNTABILITY IN PUBLIC SECTOR. JOURNAL OF GOVERNMENTAL ACCOUNTING[Internet]. 2017;3(5 ):67-78. Available from: https://sid.ir/paper/267334/en

IEEE: Copy

GH.R. KORDESTANI, H. PARSIAN, and F. JAMSHIDI KALANTARI, “PERFORMANCE-BASED BUDGETING AND ACCOUNTABILITY IN PUBLIC SECTOR,” JOURNAL OF GOVERNMENTAL ACCOUNTING, vol. 3, no. 5 , pp. 67–78, 2017, [Online]. Available: https://sid.ir/paper/267334/en

Related Journal Papers