- Title: Mr
- Position: PhD Student - Department of Accounting and Corporate Governance
- Load: PhD Student Full Time
- Principal supervisor:
- Associate supervisor:
- Date of submission: 01/07/2015
- Thesis title: The Role of Performance-Based Budgeting in the Indonesian Public Sector
The aim of this research is to systematically examine the evolution of Performance-Based Budgeting (PBB) from an historical perspective including influenced factor and its implementation with Indonesian government as case study.This study uses the Luder's Financial Management Reform Process (FMR) Model and New Institutional Sociology (NIS) Theory to analyse the reason behind why did some public sector organizations (PSOs) including Indonesian government change their budgetary model to PBB. This research also examines how and to what extent did those PSOs implemented PBB.
- Purpose: This paper aims to systematically examine the evolution of PBB from an historical perspective including its implementation and the factors influencing the implementation of PBB in countries around the world.
- Originality: The originality of this study lies in a systematic study on the evolution and development of PBB in the public sector not yet evident in current management accounting and public sector management research.
- Key Literature/theoretical perspective: The study will apply the Luders (2000) Financial Management Reform process (FMR) model to support the understanding of the evolution of PBB (Luder, 2000), previously known as Luders Contingency Model (LCM) introduced by Luder in 1992.
- Design/methodology/approach: This study will uses the qualitative research methodology, specifically the historical research method based on existing literature, which employs historical reviews on the evolution of PBB as new public management system from 1949 to the present day. Data will be gathered from the public sector management literature, management accounting literature, the Organisation for Economic Co-operation and Development publications on PBB and archival documentary evidence related to PBB
- Practical and social implications: This paper has the potential to contribute empirically to PBB to the management accounting and public sector literature. A practical contribution is also envisaged from a public sector and PBB implementation perspective.
- Keywords: Performance-based budgeting, Historical research, FMR model
- 2006, Intellectual Capital realization Process (ICRP), An effort to map and establish inventories for the company's intellectual capital. University of Muhammadiyah Surakarta Benefit journals published
- 2006, The Influences Of Acceptance, Treatment And Commitment To Auditor Career. Journal of Accounting and Finance issued University of Muhammadiyah Surakarta
- 2008, Procedural Justice role as an intervening variable in the Relationship Between Budgetary Goal Characteristics and Managerial Performance, Journal of Accounting and Finance issued University of Muhammadiyah Surakarta
- 2009, The role of budgetary goal characteristics as an intervening variable in the relationship between procedural justice and managerial performance. (Thesis, Paper Presentation at The National Conference On Public Sector Research)
- 2011, Basic education ratios and public expenditure analysis in Sragen, Paper Presentation at The National Seminar of Management and Business, and publish by Benefit journals University of Muhammadiyah Surakarta