Thesis Abstract

Abstract
This thesis explores the implementation of performance-based budgeting (PBB) in local government agencies through a comprehensive case study approach. The study aims to address the challenges and opportunities associated with adopting PBB practices in the context of local governance. The research methodology involved a mixed-methods approach, combining qualitative interviews, document analysis, and quantitative data to provide a holistic understanding of the subject matter. Chapter 1 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. The chapter sets the stage for the subsequent chapters by establishing the context and rationale for the study. Chapter 2 comprises a detailed literature review that explores existing theories, frameworks, and empirical studies related to PBB implementation in the public sector. The review covers ten key areas, including the principles of PBB, benefits and challenges of PBB, best practices, success factors, and lessons learned from previous implementations. Chapter 3 focuses on the research methodology employed in this study, detailing the research design, data collection methods, sampling techniques, data analysis procedures, and ethical considerations. The chapter provides insights into how the research was conducted and the rationale behind the chosen approach. Chapter 4 presents a comprehensive discussion of the findings derived from the case study analysis. The chapter examines the key themes and patterns that emerged from the data, highlighting the experiences, perceptions, and outcomes of implementing PBB in the selected local government agency. The discussion delves into the successes, challenges, and implications of the PBB implementation process. Chapter 5 offers a concluding summary of the thesis, drawing together the key findings, implications, and contributions of the study. The chapter reflects on the research objectives and discusses the theoretical and practical implications for local government agencies seeking to implement PBB. The conclusion also provides recommendations for future research and practical applications of the study findings. In summary, this thesis contributes to the body of knowledge on PBB implementation in local government agencies by providing valuable insights, lessons learned, and best practices. The research findings offer practical guidance for policymakers, practitioners, and researchers interested in enhancing budgeting practices and performance management in the public sector.

Thesis Overview

The project titled "Implementing Performance-Based Budgeting in Local Government Agencies: A Case Study" aims to investigate the implementation of performance-based budgeting in local government agencies and its impact on financial management and service delivery. Performance-based budgeting is a strategic approach that links budget allocations to the achievement of specific performance targets and outcomes. This research endeavors to provide insights into the challenges, benefits, and best practices associated with implementing performance-based budgeting in the context of local government agencies. The study will focus on a specific local government agency as a case study to provide a detailed analysis of the implementation process and outcomes. By examining a real-world example, the research seeks to offer practical recommendations and lessons learned that can guide other local government agencies interested in adopting performance-based budgeting. Key aspects that will be explored in the research include the background and rationale for adopting performance-based budgeting, the specific objectives and goals of implementing this budgeting approach, the identified problems and challenges faced during implementation, the limitations and scope of the study, and the significance of the study in advancing knowledge and practice in public financial management. The research will also delve into a comprehensive literature review to understand the theoretical foundations, best practices, and empirical evidence related to performance-based budgeting in the public sector. This review will provide a theoretical framework for the study and help contextualize the findings within the existing body of knowledge. The methodology section of the research will outline the research design, data collection methods, data analysis techniques, and the sampling strategy employed in the case study. By using a mixed-methods approach, the research aims to gather both qualitative and quantitative data to provide a holistic understanding of the implementation of performance-based budgeting in the selected local government agency. The discussion of findings section will present a detailed analysis of the data collected, highlighting the key findings, patterns, and trends observed during the implementation of performance-based budgeting. This section will also explore the implications of the findings for financial management practices, service delivery outcomes, and overall organizational performance within the local government agency. In the conclusion and summary section, the research will synthesize the key findings, draw conclusions based on the analysis of the data, and offer practical recommendations for policymakers, practitioners, and researchers interested in enhancing budgeting practices in local government agencies. The research overview aims to provide a comprehensive understanding of the project and its potential contributions to the field of public administration and financial management.