Factors Affecting the Application of the PBB Model: Review on the Theoretical Framework

DOI

10.2991/aebmr.k.211119.004How to use a DOI?

Keywords

budgeting; Performance-based budgeting; performance budgeting; outcome-based budgeting

Abstract

The financial concern of managers at all levels is making decision based on the firm’s budgeting information. Indeed, management accounting is the process of identifying, measuring, analyzing, interpreting and communicating information to managers for the pursuit of an organization’s goals. One of the important techniques of management accounting is to involve the budgeting in guiding entities manage and use resources effectively. Currently, the most popular innovation trend in the public sector is performance-based budgeting (PBB). However, this budgeting model has not been widely applied in Vietnam and the application of the PBB model in other countries around the world is still facing many difficulties. Therefore, this article is trying to summarize previous studies and then using the theoretical background to study and predict the impact of contributing factors of the PBB application in the public entities in different countries.

Research purpose:

Research on the model of factors affecting the application off the PBB model according to the theoretical framework.

Research motivation:

Nowaday, performance-based budgeting (PBB) is the most popular innovation trend in the public sector to help entities manage and use resources effectively. However, this budgeting model has not been widely applied in Vietnam and the application of the PBB model in other countries around the world is still facing many difficulties.

Research design, approach and method:

Summarize previous studies and then using the theoretical background to study.

Main finding

Construct an integrated research framework to study the most general contributing factors of the application of PBB

Practical/managerial implication:

This result serves as a theoretical basis for conducting a follow-up study, which could provide more empirical evidences for the impact of these factors in the context of research concerning public institutions in Vietnam.

Copyright

© 2021 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Vo Van NHI
AU  - Mai Thi Hoang MINH
AU  - Le Thi Cam HONG
PY  - 2021
DA  - 2021/12/07
TI  - Factors Affecting the Application of the PBB Model: Review on the Theoretical Framework
BT  - Proceedings of the International Conference on Emerging Challenges: Business Transformation and Circular Economy (ICECH 2021)
PB  - Atlantis Press
SP  - 35
EP  - 41
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.211119.004
DO  - 10.2991/aebmr.k.211119.004
ID  - NHI2021
ER  -