PERFORMANCE-BASED BUDGETING AS A TOOL FOR MANAGING PUBLIC RESOURSES IN BULGARIA

Iliyana Ankova ()
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Iliyana Ankova: Faculty of Economics and Business Administration, Sofia University St Kliment Ohridski

Yearbook of the Faculty of Economics and Business Administration, Sofia University, 2024, vol. 23, issue 1, 5-20

Abstract: Programme budgeting has an almost 20-year history as an instrument for measuring results and managing public resources in Bulgaria. In spite of the time passed and the experience gained, challenges remain. The aim of this paper is to outline the key obstacles towards implementing performance-based budgeting as a tool for effective public sector resource management in Bulgaria. Research has been carried out, which encompasses the specific Bulgarian conditions under which this management tool is introduced and which are at the root of the emerging difficulties. The analysis conveys possible solutions to overcome the problems, with an emphasis on the use of the expertise of the academic community.

Keywords: performance-based budget; public sector; problems. (search for similar items in EconPapers)
Date: 2024
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