This paper examines the relationship between the use of a fair budgeting process and subordinate performance. Organizational justice theory is used to de®ne a fair budgeting process as having two components: the subordinate's involvement in the budgeting process, voice; and the communication of a rationale for the subordinate's lack of in ̄uence over the ®nal budget target the superior sets, exp...

conclusions reduction of surplus production factors through comprehensive planning based on the results of the data envelopment analysis can play a major role in cost reduction of hospitals and health sectors. in hospitals with a technical efficiency score of less than one, the original and projected values of inputs were different; resulting in a surplus. hence, these hospitals should reduce t...

As a form of accountability in carrying out its duties, functions, and authority, a government agency must prepare a budget and work plan. The budgeting process in many government agencies utilizes manual processes with various documents, resulting in long processing time, numerous errors, and difficulty in data searching. Furthermore,the lack of data integration interferes with the need to mee...

Around the same time as the emergence of agile methods as a formalized concept, the management accounting literature introduced the concept of Beyond Budgeting as a performance management model for changing business environments. Both concepts share many similarities with both having a distinctly agile or adaptive perspective. The Beyond Budgeting model promises to enable companies to keep pace...

The study determined the effect of Program based budgeting on financial performance by County Government Bungoma. used a target population 202 workers and sample size 134 respondents who were in field finance. Questionnaires to collect data. therefore rejected null hypothesis concluded that Based Budgeting had statistically significant influence Keywords: Budgeting, Budget Reforms, Financial Pe...