Establishing a research model for the factors affecting the application of PBB model in non-business entities in Vietnam
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Abstract
Budgeting is considered an important and effective tool to make optimal budget allocation. The performance-based budgeting model is considered an effective model and a trend of innovation of countries in the world. The PBB model is a reform direction for Vietnam in recent years. Despite the support of many international organizations, ministries, agencies and units, this model has not yet been widely applied. Summarizing the purpose of this paper through preliminary research results helps the government and entities identify the factors that influence the application of PBB model in non-business entities in Vietnam. Thereby, the Vietnamese government has the basis to promulgate supporting policies to accelerate the process of reforming Vietnam’s budget management model in the future.
Article Details
Keywords
Public sector reform, budgeting, performance-based budgeting
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