Thesis (Ph. D.)--University of Wisconsin--Madison, 1988. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 426-443).

The study enquired into the need for better methods of presenting information for decision making purposes by boards of education. Chapters I and II present some information concerning the reasons for the current trend of introducing program budgeting into the public sector. A framework of criteria was identified within which a model could be developed. The purpose of the study was to develop a model program budget which could be used by school boards in the Province of Ontario for the efficient allocation of funds in accordance with objectives and goals. Ideally the model would comply with generally accepted criteria and clearly indicate the cost of the three programs included in the study. In conjunction with senior officials of the Board of Education on whose operations the model was based, a set of educational objectives was identified. The cost of each program under study was isolated from the total of appropriations for the year 1968. Financial and enrolment data were presented in a series of tables identifying pertinent revenues and expenditures per student. A multi-year projection of enrolment, financial and other data was made to emphasize the importance of the planning process. The findings of the study are indicated below. 1. Provincial Grants could be maximized by using a program budgeting system. 2. A program budget is compatible with the present system of provincial aid to education. 3. The data now assembled for budget purposes is appropriate for use in a program budgeting system. 4. Information for developing a program budget may be obtained at reasonable cost where this information is not now available, providing the system does not attempt the ultimate, at least initially, in considering subject costs as program costs. 5. A program budget would require a decentralized approach to the budgeting process. The conclusions from the study were that a program budgeting system would be a useful tool for the administration in determining priorities and in utilizing resources efficiently. A further advantage is that such a system necessitates the inclusion of aspects which in the past have been neglected, such as the formal identification of goals. / Business, Sauder School of / Graduate

abstract: The applications of Building Information Modelling (BIM) technology extend beyond performing clash detection and avoiding installation issues among subcontractors. When properly budgeted and fully integrated into the pre-construction work-flow, BIM technology can improve the accuracy of estimates and reduce material as well as labor costs. The purpose of this paper is to analyze BIM-related budgeting practices and explore options for optimizing BIM budgeting strategy as well as integrating BIM technology into an estimating strategy. The methodology chosen was a case study. A study of an electrical contractor was conducted using BIM budgeting data based on actual and estimated figures for 245 jobs completed in the years 2015-2019. A review of literature was conducted for the purpose of researching current options with regard to the implementation of BIM as part of estimation, its associated financial cost, and the challenges faced in adapting existing frameworks to meet new demands. It was observed that the current resources allocated for BIM are under-utilized on an aggregate basis. It was also observed that the budget for these resources is sometimes exceeded for larger projects and frequently, grossly under-utilized for smaller projects. There is a strong correlation between contract value and project type, suggesting that contract value is a primary predictor of BIM requirements. The review of literature suggests what employee skills are most necessary for integrating BIM with estimating: the ability to perform accurate takeoffs from BIM models, evaluate the cost of materials that are typically not modeled or appear poorly in the model, the ability to work with a variety of BIM software, the ability to know if a model is accurate, and an understanding of how the model interacts with other aspects of the construction process. It also discusses the challenges faced when adopting BIM in estimation. This paper contributes to the field of construction management by expanding the body of research for the BIM budgeting strategy in electrical contracting; an area of research which is not well developed. The data analyzed from this single electrical contractor provides the basis for an exploratory case study that contributes to the development of a conceptual framework for accurate BIM budgeting, where no such framework had previously existed. / Dissertation/Thesis / Masters Thesis Construction Management 2020

Budget and budgeting have become more than just control mechanisms over the past few years. They are seen as functions for strategic planning and a method to implement or assist the strategy implementation. The research report investigated whether the budget is a strategic enabler though different contributors of the budgeting process.In previous research the dissatisfactions of the budgetary process were identified, but this excluded the impact that the budget process had on the strategic plans of an organisation. Other research was done on how strategy was done in organisations, but not which methods or instruments were used to implement strategy in organisations. This study investigated the experiences and the views of financial and non-financial senior managers and executives on the budgetary process factors that would influence the implementation of the strategic plan of the organisation. In order to understand the views of the participants, a qualitative research approach was taken in the form of semi-structured expert interviews.The findings reflect that some of these factors that were identified do contribute to the budgeting process and to the budget for being a strategic enabler in an organisation. The surprising findings were that the non-financial respondents did not believe that the use of balanced scorecards would attribute to the implementation of a strategy and that the respondents did not agree to the cycle time of the budgets proposed. / Dissertation (MBA)--University of Pretoria, 2012. / Gordon Institute of Business Science (GIBS) / unrestricted

This thesis explores the legitimacy of the academic field of public administration and the subield of public budgeting. The intellectual foundations for each, established largely by the early writings of Woodrow Wilson, are analyzed in order to better understand the ways Wilson influenced and impaired the development of theory and practice of public budgeting at the federal level of American government. The thesis is divided into three parts. The first segment addresses the theoretical frameworks and research methods used throughout. The second segment discusses the impact of Wilson on the founding, growth, and development of public budget theory and practice within the academic institutions of public administration and budgeting. The final segment provides findings and recommendations based on the research. An opportunity emerges for scholars willing to reconsider popular institutional beliefs regarding the legislative and executive branches’ roles when budgeting at the federal level of government.

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På senare tid har en kritisk diskussion växt fram kring användandet av budget som styrmedel. Budgeten anses vara tidskonsumerande, resurskrävande och den anses även inte tillhandahålla relevant information, vilket har medfört att det finns företag som avskaffat budgeten som styrmedel. Men hur styrs företag utan budget och är det möjligt att styra ett företag utan budget? Det finns forskare som anser att företag som styrs utan budget får problem med planering, samordning samt styrning av aktiviteter då de saknar ett ramverk. Ahlsell AB är företag som har styrt sin verksamhet utan budget i 17 år. Den här studien fokuserar på att fastställa vilka styrmedel som används i företaget istället för budget till planering, samordning, kommunikation, prestationsmätning, belöningar, samt motivation, vilket är aktiviteter som budgeten anses täcka. / Background and problem: Lately a critical discussion about the use of budget as a controltool has increased. A budget is considered to be time and resource consuming and not providing adequate information. The outcome regarding this is that there are companies that have abandoned the budget as a control tool. Research finds that companies in which are not using budget as a control tool faces problems with planning, coordinating and controlling activities because of the absence of a framework. Ahlsell AB is a company that abandoned the budget as a control tool 17 years ago. This study focuses on establishing which control tools that are used instead of the budget to plan, coordinate, communicate, measure performance, reward and motivate, which are activities that the budgets deems to cover.Purpose: This study aims to establish how Ahlsell works with planning, coordination, communication, performance measurement, rewarding and motivation without budget at different levels within the organization.Method: A deductive case study on Ahlsell has been used for this thesis. The empirical data was conducted as the primarily source through semi structured interviews but also through secondary data such as internal education material and other published company information.Conclusion: To control the business the organization needs to be decentralized and consist of a relatively large number of small profit centers. “Relative performance” is another assumption, which aims to compare the business to performances of previous year, other units and competitors in order to continuously improve the outcome. By using only one IT-system available for everyone within the company, benchmarking and target figures for KPI, Ahlsellenables to control the company without a budget.

Participatory budgeting is a tool that can be used to improve social accountability within public institutions through increasing the participation of citizens in decision-making processes about the distribution of public funds. The global experiences from the use of participatory budgeting indicate that the impact of the initiatives has ranged from very weak to highly successful, and that the successfulness depends on certain factors in the environment where it is implemented – even though there is no agreement on what these factors are. Albania is one of the countries where a range of civil society organizations are implementing participatory budgeting initiatives and is at the same time a country that faces one of the highest corruption levels in Europe. Despite the fact that these initiatives could bring very important impacts, very little academic research is done on this topic. The purpose of this thesis was therefore to investigate to what extent the participatory budgeting initiatives in Albania have improved social accountability in the Albanian societies, as well as what factors that have affected this impact and how. The investigation was carried out as a case study in Albania where nine different participatory budgeting initiatives were examined through conducting semi-structured interviews with the organizations implementing these projects, as well as one expert organization that has helped the other organizations to improve their knowledge on the tool and one public official from a municipality involved in one of the initiatives. The research of this thesis found that the Albanian participatory budgeting initiatives have succeeded to do minor improvements on social accountability through strengthening the voice of the citizens and the enforcement mechanism, while formal answerability still is low and negatively affects the sustainability of these improvements. It was further found that seventeen factors from five different categories have affected the ability of the initiatives to improve social accountability – some more than others. These categories were: formal and informal political systems, supportive legal and policy frameworks, local capacity and knowledge, free media institutions, and availability of information. The contributions of the thesis included also the finding of a factor that was not mentioned by the theory (trust by local governments in civil society organizations), as well as a structure on how these influencing factors interact with each other.

This thesis examines the concept of performance management in the context of program evaluation and the management of public administration systems. The thesis begins by outlining and examining the common theoretical underpinnings of performance management. Once the theory is developed, the thesis reviews and identifies the key findings of the empirical literature that attempts to identify and explain the variables that impact the implementation of performance management systems. Following this the contemporary case of Results-Based Budgeting (RBB) in the government of Alberta is examined and contrasted with the theory. The examination of RBB in Alberta reveals that the theoretical literature is useful for classifying performance management systems in practice, but that the possible outcomes of performance management reform extend beyond the typical purported benefits of efficiency, effectiveness, and accountability associated with the rational actor model of performance management. In Alberta, some of the outcomes of RBB include horizontal integration, strategic policy alignment, and cultural change. Alberta’s experience with RBB also supports the constructivist model of performance management, which suggests that these systems contribute to public sector organizations by structuring policy analysis and dialogue, enhancing strategic planning, and other benefits.