Academic literature on the topic '"results-oriented budgeting"'

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Journal articles on the topic ""results-oriented budgeting""

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Oh, Yeon-Cheon, and Jae-Won Lee. "Managerial Discretion and Accountability for Performance in Budgeting -Evolution of Spending Authority, Results Oriented Management, Performance Measurement, and Policy Program Evaluation-." Korean Journal of Policy Studies 10 (December 31, 1995): 1–20. http://dx.doi.org/10.52372/kjps10001.

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Budgeting is an important part of the accountability process because it provides judgement of the credibility, lawfulness, and the performance of financial statements and of the manner in which public officials have carried out their responsibilities. By examining the procedures, operations, and management of policies or programs, budgeting can help agencies or organizations improve efficiency and economy. By conducting an evaluation focusing on whether a program was carried out as planned and met its objects or whether a program produced some change, or both, budgeting can also help decision
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Karpych, Anna, and Nataliia Miedviedkova. "THE CHALLENGES FOR THE IMPLEMENTATION OF A GENDER-ORIENTED APPROACH TO BUDGETING IN UKRAINE: WHAT CAN BE IMPROVED?" Baltic Journal of Economic Studies 7, no. 2 (2021): 101–9. http://dx.doi.org/10.30525/2256-0742/2021-7-2-101-109.

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The purpose of this article is to identify the obstacles which emerge on the way of the implementation of a gender-oriented approach to budgeting in Ukraine and hinder the promotion of this approach within the public financial system as well as to give recommendations on the possible ways to eliminate them from Ukrainian public financial management. Methodology. The article is based on a review of existing academic literature and on the analysis of secondary sources (mainly, government and non-government reports and publications). The results of the research show that the main barriers for the
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Saripudin, Saripudin, and Dodik Siswantoro. "The Effect of Participatory Budgeting on Managerial Performance with Moderating Variables." Jurnal ASET (Akuntansi Riset) 12, no. 1 (2020): 17–31. http://dx.doi.org/10.17509/jaset.v12i1.23383.

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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 as the moderating variables. The research samples are selected by using the purposive sampling method, with the respondents being the public executives at Kantor Pelayanan Perbendaharaan Negara (KPPN). Data for the study was collected from 68 KPPN. The contingency variables were tested either by using the component-based or variance-based struc
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Деркач, Т. В. "METHODICAL SUPPORT OF RESULTS-ORIENTED BUDGETING IN THE LOCAL SELF-GOVERNANCE SYSTEM." Market economy: modern management theory and practice 19, no. 1(44) (2020): 122–39. http://dx.doi.org/10.18524/2413-9998.2020.1(44).198359.

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Thompson, Fred. "Mission-Driven, Results-Oriented Budgeting: Fiscal Administration and the New Public Management." Public Budgeting & Finance 14, no. 3 (1994): 90–105. http://dx.doi.org/10.1111/1540-5850.01014.

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Khodyrev, A. A. "Foreign Experience of Implementation Tools and Models of Budgeting, Oriented on Results." Social’naya politika i sociologiya 14, no. 6 (2015): 68–75. http://dx.doi.org/10.17922/2071-3665-2015-14-6-68-75.

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Liutyi, Igor, and Olga Bilyavska. "Peculiarities of budgeting in a classical university as a condition of financial autonomy." Herald of Economics, no. 2 (August 10, 2021): 39. http://dx.doi.org/10.35774/visnyk2021.02.039.

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Introduction. The article is devoted to the examination of the new approaches in management of finances at classical universities, namely - the introduction of results-oriented budgeting. The relevance of this study is enhanced by the fact that budgeting technologies can be effectively used in terms of financial autonomy of universities, which necessitates the reorientation of the entire management system to achieve strategic development goals and align the development of classical universities with available funding.Purpose of the research. The purpose of the paper is to determine the methodo
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Cheberyako, O., and O. Hnatiuk. "Prospects for the development of gender budgeting in Ukraine." Bulletin of Taras Shevchenko National University of Kyiv. Economics, no. 213 (2020): 31–41. http://dx.doi.org/10.17721/1728-2667.2020/213-6/4.

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The essence of the gender-oriented budgeting method as a kind of result-oriented budgeting is determined; its main characteristics are revealed, such as the focus on gender equality, analysis of the impact of policies on women and men, differentiation of income and expenditure by gender, etc. The problem of gender inequality in Ukraine through the prism of the dynamics of the average wage in Ukraine for women and men during 2012–2020, the level of employment and unemployment by sex during 2012–2020, gender segregation of vocational training, and limited access of women to certain types of prof
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Pasoloran, Oktavianus, and Lisa Kurniasari Wibisono. "Empatic Budgeting Model: Study of Regional Budgeting In Tana Toraja Regency." Devotion Journal of Community Service 3, no. 13 (2022): 2278–88. http://dx.doi.org/10.36418/dev.v3i13.290.

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This study aims to produce empathic budgeting models that are built through the concept of altruism. With this model, regional budgets are built into a result of social construction that is full of values, empowering, emancipatory, and that regional budgeting is dedicated to the welfare of the community. This study uses a content analysis approach to find out or explain the content of community interests in the regional budgeting of Tana Toraja Regency. The results of this study indicate that; (1) the formulation of the vision and mission shows clear content regarding the orientation of commun
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Sidik, Rangga, Indra Septian Heru, and Syahrul Mauluddin. "E-Budgeting Applications Design and Analysis using an Object-Oriented Approach for The Aircraft Service Company." IJICS (International Journal of Informatics and Computer Science) 5, no. 2 (2021): 134. http://dx.doi.org/10.30865/ijics.v5i2.3069.

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This study aims to analyze and design an e-budgeting application at an aircraft service company in Indonesia. This aircraft service company has a budget management division plan in preparing budget planning and monitoring budgets. In its implementation, the current system procedure has experienced several errors including 1) slow data processing; 2) budget monitoring is not running according to procedure; and 3) the system is not integrated with one another. The method used in this research is a case study while the data were collected through interviews and direct observation. The analysis an
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Dissertations / Theses on the topic ""results-oriented budgeting""

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DI, DOMENICO GERMANA. "Towards performance governance in the public sector and administrations at international level: three essays." Doctoral thesis, Università degli Studi di Roma "Tor Vergata", 2010. http://hdl.handle.net/2108/1391.

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La ricerca nasce dal dibattito a livello internazionale sui Sistemi pubblici manageriali orientati alla “performance” ed affronta il tema attraverso un approccio trasversale a livello sia di policy che di amministrazione nel contesto di entità istituzionali di tipo multilaterale, quali, in particolare, il sistema delle Nazioni Unite. Il focus dell’ analisi è la connessione tra performance e governance, investigando, nello specifico, la possible graduale transizione verso un sistema di “performance governance”, caratterizzato da condivisione di “poteri” e interazioni dinamiche tra i vari stake
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Books on the topic ""results-oriented budgeting""

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National Performance Review (U.S.). Mission-driven, results-oriented budgeting: Accompanying report of the National Performance Review. Office of the Vice President, 1994.

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), National Performance Review (U S. Mission-driven, results-oriented budgeting: Accompanying report of the National Performance Review, Office of the Vice President. The Review, 1993.

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Panzardi, Roberto O. Chile - Towards Results - Oriented Budgeting. World Bank, Washington, DC, 2005. https://doi.org/10.1596/10317.

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Mission-Driven, Results-Oriented Budgeting: Accompanying Report of the National Performance Review. Office of Vice President, 1994.

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Gómez, Rafael, Mauricio Olivera, and Mario A. Velasco. Implementing a Subnational Results-Oriented Management and Budgeting System: Lessons from Medellín, Colombia. Washington, DC: World Bank, 2009. https://doi.org/10.1596/978-1-60244-117-0.

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Book chapters on the topic ""results-oriented budgeting""

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Chen, Suihong. "Results-Oriented Performance Budgeting Management in Minhang." In Research Series on the Chinese Dream and China’s Development Path. Springer Berlin Heidelberg, 2015. http://dx.doi.org/10.1007/978-3-662-47776-2_10.

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Thompson, Fred. "Mission-Driven, Results-Oriented Budgeting." In Performance-Based Budgeting. Routledge, 2018. http://dx.doi.org/10.4324/9780429498411-11.

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Thompson, Fred, and Carol K. Johansen. "Implementing Mission-Driven, Results-Oriented Budgeting." In Public Management Reform and Innovation. University of Alabama Press, 2015. https://doi.org/10.2307/jj.30297097.13.

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Knaap, Peter van der. "Results-Oriented Budgeting and Policy Evaluation: Accountable for Learning." In Making Accountability Work. Routledge, 2017. http://dx.doi.org/10.4324/9780203786666-9.

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Tomchuk, Olena, and Viktor Tomchuk. "ANALYTICAL TOOLS OF FINANCIAL RESULTS IN THE CONDITIONS OF RISK-ORIENTED MANAGEMENT." In Theoretical and practical aspects of the development of modern scientific research. Publishing House “Baltija Publishing”, 2022. http://dx.doi.org/10.30525/978-9934-26-195-4-10.

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The purpose of the article is to substantiate theoretical provisions and practical foundations for improving the organization and methods of economic analysis of the formation of financial results in the conditions of risk-oriented management. Methodology. Methods of theoretical generalization and concretization, Internet resources have been used in this study. Results. There have been distinguished some approaches to the analysis of financial results of enterprises in such areas as the assessment of the level, dynamics and structure of financial results and indicators forming them, i.e. incom
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Frank, Howard A. "Implementing ActiveStrategy in Miami-Dade County." In Handbook of Research on Strategies for Local E-Government Adoption and Implementation. IGI Global, 2009. http://dx.doi.org/10.4018/978-1-60566-282-4.ch038.

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ActiveStrategy’s performance management application deploys the widely utilized Balanced Scorecard framework in a dashboard platform designed to align strategy and operational outcomes through all organizational levels. For nearly 5 years, Miami-Dade County has been deploying ActiveStrategy within the broader context of its results-oriented budgeting initiatives. While the county has a long history with output-oriented budgeting, this case study suggests that ActiveStrategy’s successful implementation requires significant time and effort as well as a change of organizational culture. Moreover,
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Conference papers on the topic ""results-oriented budgeting""

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Mihaila, Anastasia, Galina Badicu, and Cornel Soimu. "Implementation of responsibility centers in managerial budgeting: impact on the performance of manufacturing enterprises in the Republic of Moldova." In International scientific conference "Development Through Research and Innovation" IDSC-2025. Academy of Economic Studies, 2025. https://doi.org/10.53486/dri2025.52.

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The present study aims to map the thematic evolution and existing gaps in scientific research on budgeting, with a focus on sector-focused papers published internationally between 1975-2025. The research was carried out through a bibliometric analysis using the Web of Science Core Collection database, processed with the Biblioshiny tool. A total of 907 documents published in 604 scientific sources were analyzed, including a total of 33,846 bibliographic references. The selection of papers was based on the co-occurrence of the terms "budgeting" and "production", ensuring a clear focus on the co
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