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The perception of employees on performance‐based budgeting reforms in developing countries: The perspective from Ghana

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Listed:
  • Frank Ohemeng
  • Emelia A. Asiedu
  • Theresa Obuobisa‐Darko
  • Juliana A. Abane
  • Kenneth Parku

Abstract

In the last few decades, the use of performance management to correct state finances has led to the (re)emergence of performance‐based budgeting (PBB), with the belief that it will reveal where scarce resources should be concentrated. The efficacy of PBB, however, continues to be debated. This paper attempts to contribute to the discussion, by examining the case of Ghana from the perspective of budget officers. How do budget officers perceive the PBB? It is argued that while PBB is professed as a useful budgetary mechanism, there are challenges that need to be addressed if it is to achieve its objectives.

Suggested Citation

  • Frank Ohemeng & Emelia A. Asiedu & Theresa Obuobisa‐Darko & Juliana A. Abane & Kenneth Parku, 2022. "The perception of employees on performance‐based budgeting reforms in developing countries: The perspective from Ghana," Public Budgeting & Finance, Wiley Blackwell, vol. 42(4), pages 74-92, December.
    • Handle: RePEc:bla:pbudge:v:42:y:2022:i:4:p:74-92
    DOI: 10.1111/pbaf.12330
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    References listed on IDEAS

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