Project Abstract

Abstract
This research project investigates the implementation of Performance-Based Budgeting (PBB) in local government, focusing on a specific case study. The objective is to analyze the effectiveness, challenges, and outcomes of implementing PBB as a budgeting approach in the local government context. The study seeks to address the growing importance of performance-oriented budgeting practices in enhancing accountability, transparency, and efficiency in public financial management. Chapter 1 provides an introduction to the research topic, outlining the background, problem statement, objectives, limitations, scope, significance, structure of the research, and definition of terms. Chapter 2 presents a comprehensive literature review covering ten key aspects related to PBB implementation in local government. Chapter 3 details the research methodology, including research design, data collection methods, sampling techniques, data analysis procedures, ethical considerations, and limitations of the research methodology. In Chapter 4, the findings of the study are discussed in detail, focusing on seven key areas such as the level of adoption of PBB, factors influencing successful implementation, challenges faced by local government authorities, impact on budget transparency and accountability, stakeholder engagement, capacity building needs, and best practices for effective PBB implementation. The discussion of findings is supported by empirical evidence gathered from the case study analysis. The conclusion and summary of the research are presented in Chapter 5, highlighting the key findings, implications for practice, policy recommendations, and avenues for future research. The study concludes that while PBB holds great potential for improving budgeting practices in local government, its successful implementation requires addressing various challenges, including resource constraints, capacity-building needs, stakeholder engagement, and institutional support. The research contributes to the existing literature on PBB implementation by providing insights into the practical realities and lessons learned from the case study analysis. Overall, this research project offers valuable insights into the implementation of PBB in local government settings, shedding light on the opportunities and challenges associated with adopting performance-oriented budgeting practices. By examining a specific case study, the study aims to inform policymakers, practitioners, and researchers about the potential benefits and pitfalls of implementing PBB in the context of local government financial management.

Project Overview