Thesis Abstract

Abstract
This thesis examines the implementation of Performance-Based Budgeting (PBB) in local government agencies, focusing on the challenges, opportunities, and outcomes associated with this budgeting approach. Performance-Based Budgeting is a strategic management tool that links budget decisions with the performance outcomes of government programs and services. The study takes a case study approach to investigate how PBB has been implemented in a selected local government agency, analyzing the factors that influence its success or failure. The research begins with an introduction that provides an overview of the study, followed by a background section that discusses the evolution and significance of Performance-Based Budgeting in the public sector. The problem statement highlights the gaps and issues in the current budgeting practices in local government agencies, leading to the need for implementing PBB. The objectives of the study are outlined to guide the research process, focusing on evaluating the effectiveness of PBB implementation and identifying key success factors. The study also discusses the limitations and scope of the research, acknowledging the constraints and boundaries within which the study operates. The significance of the study is emphasized, highlighting the potential benefits of implementing PBB in enhancing transparency, accountability, and performance in local government agencies. The structure of the thesis provides an outline of the chapters and sections that follow, offering a roadmap for the reader. The literature review chapter synthesizes existing research and theoretical frameworks related to Performance-Based Budgeting, covering topics such as budgeting practices, performance measurement, organizational change, and public sector management. The review includes ten key themes that inform the conceptual framework for the study, providing a comprehensive understanding of the theoretical underpinnings of PBB implementation. The research methodology chapter outlines the research design, data collection methods, sampling strategy, and data analysis techniques employed in the study. The chapter details the steps taken to collect and analyze data from the local government agency, ensuring the rigor and reliability of the research findings. It also discusses ethical considerations and challenges encountered during the research process. The findings chapter presents a detailed analysis of the data collected, focusing on the key outcomes and insights regarding the implementation of PBB in the local government agency. The discussion covers the challenges faced, the strategies adopted, and the impact of PBB on budget decision-making and performance outcomes. The chapter also explores the factors that contribute to the success or failure of PBB implementation, providing practical recommendations for policymakers and practitioners. In conclusion, the study summarizes the main findings and implications of the research, highlighting the key lessons learned and the potential areas for future research. The thesis contributes to the literature on Performance-Based Budgeting by offering a detailed case study analysis of its implementation in a local government context, shedding light on the complexities and dynamics of adopting this budgeting approach.

Thesis Overview

The research project titled "Implementation of Performance-Based Budgeting in Local Government Agencies: A Case Study" aims to delve into the practical application and effectiveness of performance-based budgeting within local government agencies. Performance-based budgeting is a management tool that links the funding of programs to the results they achieve, emphasizing accountability and transparency in resource allocation. This research seeks to analyze how local government agencies adopt and implement performance-based budgeting practices to enhance efficiency, effectiveness, and accountability in service delivery. By conducting a comprehensive case study within selected local government agencies, this research will explore the challenges, opportunities, and outcomes associated with implementing performance-based budgeting. The study will investigate the background and context of performance-based budgeting in the public sector, highlighting its significance as a strategic financial management approach. Through a thorough literature review, this research will examine existing theories, models, and best practices related to performance-based budgeting to provide a theoretical framework for the study. The methodology chapter will outline the research design, data collection methods, and analysis techniques employed to gather and interpret data from the case study. The research will utilize both qualitative and quantitative data to assess the impact of performance-based budgeting on financial decision-making, service delivery, and overall organizational performance within local government agencies. By engaging with key stakeholders, including government officials, budget officers, and program managers, the study aims to capture diverse perspectives on the implementation and outcomes of performance-based budgeting. The discussion of findings chapter will present a detailed analysis of the data collected, identifying key themes, trends, and insights related to the implementation of performance-based budgeting in local government agencies. The research will evaluate the strengths and weaknesses of performance-based budgeting practices, highlighting success stories and areas for improvement. By comparing the actual outcomes with the intended objectives of performance-based budgeting, this study will provide valuable insights into its effectiveness as a budgeting approach in the public sector. In conclusion, this research will offer recommendations for enhancing the implementation and impact of performance-based budgeting in local government agencies. By synthesizing the research findings, this study aims to contribute to the existing body of knowledge on performance-based budgeting and inform policymakers, practitioners, and scholars on best practices for utilizing this budgeting approach to improve governance, accountability, and service delivery in the public sector.