Thesis Abstract

Abstract
This thesis explores the implementation of Performance-Based Budgeting (PBB) in local government agencies, focusing on a case study to analyze the effectiveness and challenges of this budgeting approach. The study aims to provide insights into how PBB can enhance budget allocation and resource management in the context of local governance. The research methodology employed a mixed-methods approach, combining qualitative interviews with key stakeholders and quantitative analysis of budgetary data. Chapter One begins with an introduction to the research topic, outlining the background of the study, defining the problem statement, objectives, limitations, scope, and significance of the study. The chapter concludes with an overview of the thesis structure and key definitions of terms used throughout the research work. Chapter Two presents a comprehensive literature review, covering ten key areas related to PBB in local government agencies. The review examines existing studies, theories, and best practices to provide a theoretical framework for the research study. Chapter Three details the research methodology employed in this study, including the research design, data collection methods, sampling techniques, and data analysis procedures. The chapter also discusses ethical considerations and limitations of the research approach. Chapter Four presents a detailed discussion of the findings from the case study on implementing PBB in a local government agency. The chapter examines the challenges faced, the benefits realized, and the impact of PBB on budget allocation and resource management. Chapter Five offers a conclusion and summary of the thesis, highlighting key findings, implications for practice, and recommendations for future research. The study concludes by emphasizing the importance of effective budgeting practices in local government agencies and the potential benefits of implementing PBB. Overall, this thesis contributes to the existing literature on budgeting practices in local government agencies by providing empirical evidence on the implementation of PBB. The findings of this study can inform policymakers, administrators, and stakeholders on the opportunities and challenges of adopting PBB as a budgeting approach in local governance.

Thesis Overview

The project titled "Implementing Performance-Based Budgeting in Local Government Agencies: A Case Study" aims to explore the implementation of performance-based budgeting within local government agencies. Performance-based budgeting is an approach that links budget decisions with the performance outcomes or results achieved by government programs and initiatives. This research seeks to investigate how local government agencies can effectively adopt and utilize performance-based budgeting to enhance transparency, accountability, and efficiency in resource allocation. The study will begin with an introduction that provides background information on performance-based budgeting and its relevance in the context of local government agencies. The problem statement will highlight the challenges and gaps in traditional budgeting practices that necessitate the adoption of performance-based approaches. The objectives of the study will outline the specific goals and aims of the research, focusing on understanding the benefits, challenges, and best practices in implementing performance-based budgeting. The limitations of the study will be acknowledged to provide a clear understanding of the constraints and potential biases that may impact the research findings. The scope of the study will define the boundaries and focus areas of the research, outlining the specific local government agencies and geographical locations included in the case study. The significance of the study will emphasize the potential impact and contributions of the research findings to the field of public administration and budgeting practices. The structure of the thesis will be outlined to provide a roadmap of the research framework, including the chapters, sections, and sub-topics covered in the study. Definitions of key terms and concepts will be provided to ensure clarity and understanding of the terminology used throughout the research. The literature review will delve into existing studies, theories, and models related to performance-based budgeting, examining best practices, success stories, and challenges faced by local government agencies in adopting this approach. The research methodology will detail the research design, data collection methods, sampling techniques, and analytical tools used to gather and analyze data for the study. The discussion of findings will present the results, insights, and implications of the case study on implementing performance-based budgeting in local government agencies. Key findings, trends, and recommendations for policymakers, practitioners, and researchers will be highlighted to guide future initiatives and research in this area. In conclusion, the study will summarize the key findings, contributions, and implications of the research, emphasizing the importance of performance-based budgeting in enhancing governance, accountability, and service delivery within local government agencies. The project aims to provide valuable insights and recommendations for improving budgeting practices and driving positive outcomes in public administration.