Performance-Based Budgeting Control and Implementation in the Public Sector: Towards Sustainable Development

Document Type : Research Paper

Authors

1 Department of Accounting, University of Economics Ho Chi Minh City

2 Department of Accounting, Vinh Long Campus, University of Economics Ho Chi Minh City

Abstract

This study investigates the crucial success variables of behavioral intention to adopt (BIA) in performance-based budgeting (PBB) within public sector organizations (PSOs). It also examines how BIA boosts organizational sustainability (OS) and organizational resilience (OR). Structural equation modeling was used to corroborate the hypothesized model based on data from surveys distributed to a sample of accountants in PSOs across two waves of data collection during the period of global lockdown and the new normal regime. Critical success variables and PBB implementation intention were positively correlated in terms of significance and effect magnitude. The findings also suggest that PBB could improve OS and OR. The insights from this analysis could help PSO executives recognize and seize resilient sustainable growth routes efficiently and effectively.

Keywords

Main Subjects

References

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Interdisciplinary Journal of Management Studies
Volume 19, Issue 1
January 2026
Pages 189-205

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