Behavior Aspect of Public Sector Planning and Budgeting (A Literature Review)
Rakhmini Juwita, Galuh Tresna Murti
Available Online 25 May 2020.
- https://doi.org/10.2991/aebmr.k.200522.038How to use a DOI?
- behavioral, planning and budgeting
- The debate about the factors that influence human behavior in determining planning and budgeting in the public sector makes researchers interested in conducting studies. The method used in this research is the study of literature, by analyzing a number of studies that have been carried out and published online in the period 2010-2019 and occurred in several countries. This study illustrates the phenomenon of behavioral aspects and the factors that influence it during this period, and concludes that the factors that influence human behavior in determining planning and budgeting in the public sector, including the most research is research on material aspects and personal interests, other research is still scattered into aspects of work pressure, distrust and resistance, the existence of information technology and organizational culture, which causes budget irregularities, budget mark ups and multiple budgets.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Rakhmini Juwita AU - Galuh Tresna Murti PY - 2020 DA - 2020/05/25 TI - Behavior Aspect of Public Sector Planning and Budgeting (A Literature Review) BT - Proceedings of the 2nd International Seminar on Business, Economics, Social Science and Technology (ISBEST 2019) PB - Atlantis Press SP - 196 EP - 198 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.200522.038 DO - https://doi.org/10.2991/aebmr.k.200522.038 ID - Juwita2020 ER -