Public Sector Performance Based Budgeting Controlling Towards Sustainable Development and Resilience

Articles in Press

Document Type : Research Paper

Authors

1 Accounting School, University of Economics Ho Chi Minh City (UEH), Ho Chi Minh City, Vietnam

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

10.22059/ijms.2025.390483.677392

Abstract

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

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Interdisciplinary Journal of Management Studies

Articles in Press, Accepted Manuscript
Available Online from 20 May 2025

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