Author/Authors :
ÇELEBİ, A. Kemal Celal Bayar Üniversitesi - İİBF - Maliye Bölümü, Turkey , KOVANCILAR, Birol Celal Bayar Üniversitesi - İİBF - Maliye Bölümü, Turkey
Title Of Article :
Theoratical and Practical Problems Of Performance-Based Budgeting System
Abstract :
This study elucidates and elaborates the structure and characteristics of performance based budgeting system located in the very kernel of debates surrounding reforms of public financial management reforms more popularly implemend international in the recent times. Given the accounts of theoratical works and country reform implementions the budget structure in question is edowed with a number of strengths coupled however with weaknesses and draw backs yet. This very study concentrates on both the theoratical and practical problems and illuminates the discussion.
NaturalLanguageKeyword :
Performance , Based Budgeting , Budget Systems , Budget Reform
JournalTitle :
Journal Of Management and Economics
