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Andy Bawono

First Name: Andy
Surname: Bawono
Department Dept of Accounting and Corporate Governance
Supervisor(s): Dr. Vicki Baard ,

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Paper Title

A historical examination of the implementation of performance-based budgeting (PBB) in public sector organization.


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.


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 Luder’s (2000) Financial Management Reform process (FMR) model to support the understanding of the evolution of PBB (Luder, 2000), previously known as Luder’s Contingency Model (LCM) introduced by Luder in 1992.


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.


Performance-based budgeting, Historical research, FMR model