The place of accountability in performance-based budgeting

Accountability plays an important role in performance-based budgeting. In this research, we investigate the place of accountability in performance-based budgeting. This article examines the role and importance of accountability in performance-based budgeting. First, the concept of performance-based budgeting and its goals are examined. Then, the role of accountability in evaluating performance and progress in reaching budget goals is described. In the following, accountability is examined as a tool for analyzing discrepancies between performance and budget. Analyzing these differences helps to identify the reasons for non-conformity and to take appropriate decisions to improve performance. Performance-based budgeting is a process in which budgets are determined based on specific goals and actions, and then the performance and progress in achieving the goals are evaluated. In this process, accountability means analyzing and evaluating the results. And the performance is based on the determined budgets. With this approach, the position of accountability can include: 1- performance evaluation, 2- analysis of differences, 3- reporting, and 4- improving the budget. If the results show that the budgets need to be improved and changed, the response includes providing suggestions and recommendations to improve the budgeting and necessary changes. Improvements and necessary changes in budgets, using appropriate accountability and providing appropriate suggestions, can help improve efficiency and achieve performance-based budgeting goals. By analyzing the position of accountability in performance-based budgeting, it is possible to facilitate the improvement of the budgeting process and the achievement of the organization's goals.