Thesis Abstract

Abstract
This thesis explores the implementation of Performance-Based Budgeting (PBB) in Local Government Agencies (LGAs) as a strategic tool to enhance financial management and accountability. The study investigates the challenges and opportunities associated with adopting PBB in LGAs and its impact on financial decision-making processes. The research methodology employed a mixed-methods approach, combining quantitative data analysis and qualitative case studies to provide a comprehensive understanding of the subject matter. Chapter One provides an introduction to the research topic, outlining the background of the study, problem statement, objectives, limitations, scope, significance, structure of the thesis, and definition of key terms. Chapter Two presents a detailed literature review covering ten key themes related to PBB implementation, financial management in LGAs, accountability, and performance measurement. Chapter Three focuses on the research methodology, detailing the research design, data collection methods, sampling techniques, data analysis procedures, and ethical considerations. The chapter also discusses the limitations of the research methodology and strategies employed to mitigate potential biases. Chapter Four presents an in-depth discussion of the research findings, highlighting the challenges faced by LGAs in implementing PBB, the strategies adopted to overcome these challenges, and the impact of PBB on financial decision-making processes. The chapter also includes case studies illustrating successful PBB implementation in selected LGAs. Chapter Five concludes the thesis by summarizing the key findings, discussing the implications of the research results, and providing recommendations for policymakers, practitioners, and future research. The study emphasizes the importance of effective financial management practices, accountability mechanisms, and performance measurement tools in enhancing the governance and service delivery of LGAs through the adoption of PBB. Overall, this thesis contributes to the existing literature on PBB implementation in LGAs and provides valuable insights for policymakers, practitioners, and researchers seeking to improve financial management practices and accountability in the public sector. The findings of this study have important implications for enhancing transparency, efficiency, and effectiveness in the budgeting processes of LGAs, ultimately leading to improved service delivery and public governance.

Thesis Overview

The project titled "Implementation of Performance-Based Budgeting in Local Government Agencies" aims to investigate the adoption and utilization of performance-based budgeting (PBB) in local government agencies. Performance-based budgeting is an approach that links funding decisions to the outcomes and results achieved by government programs. This research seeks to explore how local government agencies implement and apply PBB principles to improve accountability, transparency, and effectiveness in budget allocation and resource management. The research will begin by providing an introduction to the concept of performance-based budgeting and its significance in the context of local government agencies. The background of the study will delve into the historical development of PBB and its evolution as a management tool for enhancing public sector performance. The problem statement will highlight the challenges and issues faced by local government agencies in implementing PBB, such as resistance to change, lack of capacity, and difficulties in measuring performance outcomes. The objectives of the study will focus on examining the extent to which local government agencies have adopted PBB practices, identifying the factors that influence the successful implementation of PBB, and assessing the impact of PBB on budget decision-making and service delivery. The limitations of the study will be acknowledged, including constraints related to data availability, time constraints, and potential biases in the research approach. The scope of the study will be defined in terms of the geographical coverage of the research, the types of local government agencies included in the sample, and the specific aspects of PBB that will be examined. The significance of the study will be emphasized in terms of its contribution to the existing body of knowledge on PBB implementation in local government agencies and its potential implications for improving public sector financial management. The structure of the thesis will be outlined to provide a roadmap of the research methodology, literature review, findings discussion, and conclusion. The definition of terms will clarify key concepts and terminologies used in the study to ensure a common understanding among readers. Overall, this research project on the implementation of performance-based budgeting in local government agencies aims to provide insights into how PBB can be effectively utilized to enhance budget transparency, accountability, and performance measurement in the public sector. By examining the challenges and opportunities associated with PBB implementation, this study seeks to offer practical recommendations for policymakers, government officials, and practitioners to improve budgeting practices and public service delivery at the local level.