Performance Budgeting in the Public Sector

Taleh Umudov

Master's thesis

Anotácia:

This thesis explores the implementation and effectiveness of performance budgeting in public administration, emphasizing how structured frameworks can facilitate its adoption. Key questions include assessing the importance of framework elements and their impact on success. A comprehensive review of the literature and a comparative analysis across three countries provide insights into varying strategies and outcomes, aiming to optimize decision-making and enhance government performance. The findings revealed that adhering to the chosen framework improved the effectiveness of performance budgeting implementation.

Abstract:

This thesis explores the implementation and effectiveness of performance budgeting in public administration, emphasizing how structured frameworks can facilitate its adoption. Key questions include assessing the importance of framework elements and their impact on success. A comprehensive review of the literature and a comparative analysis across three countries provide insights into varying strategies and outcomes, aiming to optimize decision-making and enhance government performance. The findings revealed that adhering to the chosen framework improved the effectiveness of performance budgeting implementation.

Keywords

Performance Budgeting, Performance Management, Program Budgeting, Performance Indicators

Jazyk práce: English

Datum vytvoření / odevzdání či podání práce: 10. 5. 2024

Obhajoba závěrečné práce

• Obhajoba proběhla 21. 6. 2024
• Vedúci: Ing. Eduard Bakoš, Ph.D.
• Oponent: prof. Ing. Juraj Nemec, CSc.

Masaryk University

Faculty of Economics and Administration

Master programme / odbor:
Public Finance and Economics / Public Finance and Economics