Determinants of performance-based budgeting and its effect on the effectiveness and efficiency of public sector managers
DOI:
https://doi.org/10.11606/issn.1982-6486.rco.2025.233211Keywords:
East Timor, Job satisfaction , Managerial performanceAbstract
The purpose of this paper is to examine the influence of determinants (management competence, intrinsic and extrinsic job satisfaction) on Performance-based budgeting and its impact on managerial performance (effectiveness and efficiency) of managers of Ministries in Timor-Leste. A survey was conducted, and the data analyzed using partial least squares structural equation modeling (PLS-SEM). The results demonstrate that management competence and extrinsic job satisfaction positively influence performance-based budgeting. Additionally, this research also proves that Performance-Based Budgeting positively impacts the effectiveness and efficiency of the managerial performance of the managers in the sample. This study contributes to the literature by providing new evidence on the determinants and consequences of Performance-based budgeting. Furthermore, it contributes to public management by offering insights into the factors that can drive greater managerial performance in the budget management of the Ministries analyzed.
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Copyright (c) 2025 Miranda Goretti da Costa Soares, Rosana Santos de Oliveira, Carlos Eduardo Facin Lavarda, Jaimito Tomas Maia Cortereal , Alcindo Cipriano Argolo Mendes
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