Performance-Based Budgeting and Accountability in Public Sector

Document Type : Research Paper

Authors

1 Associate Professor, Accounting Department, Imam Khomeini International University, Qazvin, Iran.

2 PhD. Student of Accounting, Qazvin Islamic Azad University, Qazvin, Iran.

3 M.A. in Statistics and Mathematics, Shahid Chamran University of Ahvaz, Iran.

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.

Keywords

References

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History

  • Receive Date: 29 November 2015
  • Revise Date: 22 January 2017
  • Accept Date: 22 January 2017

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