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65.865  Articles
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The role of budgetary participation in improving managerial performance occurs in the Higher Education environment. If not given the opportunity to determine the contents of the budget, it will cause dysfunctional behavior. The purpose of this study was t... see more

The main aim of the present study was to analyze the causes, outcomes, and strategies of performance-based budgeting in the Iranian higher education system. To this end, a qualitative approach based on the grounded theory was used. In order to collect rel... see more

This study aims to determine the effect of performance-based budgeting and preventive supervision on the effectiveness of budget control in BPKAD, South Sumatra Province.  This study uses multiple linear regression analysis with the program of S... see more

Performance-based budgeting is an integrated annual performance planning which shows the relationship between the funding level and the program desired outcome while money follow program concept is a budgeting approach focusing on programs/activities rela... see more

The competition is increasingly competitive in the world of education, particularly in this uncertain situation, it encourages every agency to plan, control, and determine the right policies. This study aims to explain the overall relationship between par... see more

Purpose – This research objective to investigate the relations between budgetary participation, organizational commitment and managerial performance.Design/methodology/approach – A descriptive, survey and quantitative study was carried out, base... see more

The competition is increasingly competitive in the world of education, particularly in this uncertain situation, it encourages every agency to plan, control, and determine the right policies. This study aims to explain the overall relationship between par... see more

The research explains both the direct and indirect effects of participatory budgeting on managerial performance by examining organizational culture (people oriented versus job oriented), organizational commitment and perception of innovation that serves a... see more

This study aims to try to examine the influence of Local Government Employee Understanding, Training, and External Pressure (Determinants) on the Effectiveness of Implementation Performance-Based Budgeting and Budget Absorption in Local Governments (Study... see more

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