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Quang Huy, Pham, Kien Phuc, Vu. (1404). Public Sector Performance Based Budgeting Controlling Towards Sustainable Development and Resilience. , (), -. doi: 10.22059/ijms.2025.390483.677392
Pham Quang Huy; Vu Kien Phuc. "Public Sector Performance Based Budgeting Controlling Towards Sustainable Development and Resilience". , , , 1404, -. doi: 10.22059/ijms.2025.390483.677392
Quang Huy, Pham, Kien Phuc, Vu. (1404). 'Public Sector Performance Based Budgeting Controlling Towards Sustainable Development and Resilience', , (), pp. -. doi: 10.22059/ijms.2025.390483.677392
Quang Huy, Pham, Kien Phuc, Vu. Public Sector Performance Based Budgeting Controlling Towards Sustainable Development and Resilience. , 1404; (): -. doi: 10.22059/ijms.2025.390483.677392

Public Sector Performance Based Budgeting Controlling Towards Sustainable Development and Resilience

Interdisciplinary Journal of Management Studies
مقالات آماده انتشار، پذیرفته شده، انتشار آنلاین از تاریخ 30 اردیبهشت 1404
نوع مقاله: Research Paper
شناسه دیجیتال (DOI): 10.22059/ijms.2025.390483.677392
نویسندگان
Pham Quang Huy* 1؛ Vu Kien Phuc2
1Accounting School, University of Economics Ho Chi Minh City (UEH), Ho Chi Minh City, Vietnam
2Accounting School, Vinh Long Campus, University of Economics Ho Chi Minh City, Vinh Long City, Vietnam
چکیده
This study investigates crucial success variables of behavioral intention to adopt (BIA) in performance-based budgeting (PBB) adoption in public sector organizations (PSOs). It also examines how BIA boosts organizational sustainability (OS) and organizational resilience (OR). Structural equation modelling was used to corroborate the hypothesized model based on data from surveys distributed to a sample of accountants in PSOs from the two waves of data collection during the period of global lockdown and new normal regime. Critical success variables and PBB implementation intention were positively correlated in significance and effect magnitude. The findings also suggest PBB could improve OS and OR. The insights in this analysis could help PSO executives recognize and seize resilient sustainable growth routes efficiently and effectively.
کلیدواژه‌ها
performance-based budgeting؛ public sector organization؛ sustainable development؛ budget control
آمار
تعداد مشاهده مقاله: 26





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