Public Sector Accounting and Budgeting

Public Sector Accounting and Budgeting

Key Success Factors in Implementing Performance-Based Budgeting in the Public Sector to achieve Sustainable Development and Organizational Resilience

Document Type : Original Article

Authors
Mahdi Filsaraei 1
Mostafa Ahmadi Rastegar 2
1 Assistant Professor, Department of Accounting, Hakim Toos Higher Education institute, Mashhad, Iran،
2 Department of Accounting, Hakim Toos Higher Education institute, Mashhad, Iran
10.22034/psab.2024.206471
Abstract
The purpose of this research is to investigate the key success factors in the implementation of performance-based budgeting in the public sector to achieve sustainable development and organizational resilience. The present research is an applied research and in terms of the method of data collection, it is descriptive-correlation based on the structural equation model. The study sample was selected from all managers of government organizations at the level of Razavi Khorasan province. Due to the limited size of the population, the sample size of 180 people was determined based on the Morgan Jersey table. In order to test the hypotheses, the probability value obtained from fitting the model was used in the significant state of the coefficients. The appropriateness of the proposed model was investigated by explaining the hypotheses in the mode of standard estimation and the significance of the coefficients using SmartPLS software. Hypotheses test showed: Perceived fit, Performance expectation, internal dynamics and extrinsic motivation have a positive and significant effect on performance-based budgeting. Performance-based budgeting has a positive and significant effect on organizational sustainability and resilience.
Keywords
Performance-Based Budgeting
Intrinsic Dynamism
Extrinsic Motivation
Sustainable Development
Organizational Resilience

Subjects

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  • Receive Date 19 June 2024
  • Revise Date 13 August 2024
  • Accept Date 10 September 2024