Performance-Based Budgeting Control and Implementation in the Public Sector: Towards Sustainable Development | ||
| Interdisciplinary Journal of Management Studies | ||
| دوره 19، شماره 1، بهار 2026، صفحه 189-205 اصل مقاله (1.22 M) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22059/ijms.2025.390483.677392 | ||
| نویسندگان | ||
| Pham Quang Huy* 1؛ Vu Kien Phuc2 | ||
| 1Department of Accounting, University of Economics Ho Chi Minh City | ||
| 2Department of Accounting, Vinh Long Campus, University of Economics Ho Chi Minh City | ||
| چکیده | ||
| This study investigates the crucial success variables of behavioral intention to adopt (BIA) in performance-based budgeting (PBB) within public sector organizations (PSOs). It also examines how BIA boosts organizational sustainability (OS) and organizational resilience (OR). Structural equation modeling was used to corroborate the hypothesized model based on data from surveys distributed to a sample of accountants in PSOs across two waves of data collection during the period of global lockdown and the new normal regime. Critical success variables and PBB implementation intention were positively correlated in terms of significance and effect magnitude. The findings also suggest that PBB could improve OS and OR. The insights from 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 | ||
| مراجع | ||
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آمار تعداد مشاهده مقاله: 688 تعداد دریافت فایل اصل مقاله: 795 |
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