Thesis Abstract

Abstract
This thesis explores the implementation of Performance-Based Budgeting (PBB) in local governments through a case study approach. The study aims to investigate the challenges and opportunities associated with adopting PBB in the context of local government budget processes. The research methodology employed a qualitative research design, utilizing interviews, document analysis, and observation to gather data from selected local government entities that have implemented PBB. The findings reveal a range of factors influencing the successful implementation of PBB, including organizational culture, leadership support, capacity building, data availability, and stakeholder engagement. Moreover, the study identifies the benefits of PBB, such as improved transparency, accountability, and resource allocation efficiency. However, challenges such as resistance to change, lack of technical expertise, and limited financial resources were also observed. The discussion of findings provides insights into the complexities of implementing PBB in local government settings and offers recommendations for enhancing its effectiveness. Overall, this thesis contributes to the understanding of PBB implementation in local governments and provides valuable insights for policymakers, practitioners, and researchers seeking to improve budgeting processes at the local level.

Thesis Overview