Thesis Abstract

Abstract
This thesis explores the implementation of Performance-Based Budgeting (PBB) in local government agencies as a strategic approach to enhancing accountability, transparency, and efficiency in financial management. The study delves into the background of PBB, highlighting its significance in the public sector and the challenges associated with its adoption. Through a comprehensive literature review, the research examines existing frameworks, best practices, and case studies related to PBB implementation in various contexts. The research methodology section describes the approach taken to investigate the effectiveness of PBB in improving budget allocation, resource utilization, and performance measurement within local government agencies. Data collection methods include interviews, surveys, and document analysis to gather insights from key stakeholders involved in PBB implementation processes. The findings section presents a detailed analysis of the data collected, discussing the benefits and limitations of PBB implementation in local government agencies. The study reveals the impact of PBB on budgetary decision-making, service delivery, and organizational performance, as well as the challenges faced by agencies in transitioning to a performance-focused budgeting approach. In the discussion section, the thesis critically evaluates the implications of the research findings, highlighting the key success factors and areas for improvement in implementing PBB within local government agencies. The analysis considers the role of leadership, organizational culture, and stakeholder engagement in driving successful PBB initiatives and achieving desired outcomes. The conclusion summarizes the key findings of the study, emphasizing the importance of PBB as a tool for enhancing financial management practices and promoting accountability in local government agencies. The thesis concludes with recommendations for policymakers, managers, and practitioners on how to overcome challenges and maximize the benefits of implementing PBB effectively. Overall, this thesis contributes to the existing body of knowledge on PBB implementation in the public sector and provides valuable insights for policymakers, practitioners, and researchers seeking to enhance financial governance and performance management in local government agencies.

Thesis Overview