The influence of the regulatory structure and technical factors on the establishment of performance-based budgeting in the public sector

The performance-based budgeting system is a management system for improving the optimal effectiveness and increasing the transparency of the use of organizational resources, which allocates the budgetary credits of organizational units in line with short and long-term goals and leads to greater accountability. The purpose of this study is to identify the impact of regulatory structure and technical factors on performance-based budgeting. This research is a descriptive-survey method. Considering the applicability of the results, it is useful in the research group. This research was conducted in 2021 using a questionnaire in the statistical population of 66 administrative, financial and budget experts in the public sector. In the descriptive statistics section of the respondents' characteristics, in the inferential statistics of the research hypothesis test, that is, the relationship between the research variables through the pearson correlation test and multiple regression to achieve the contribution of the independent variable (86 percent) in explaining the variance of the dependent variable is discussed, as well as the difference. The mean of independent and dependent variables with a hypothetical mean of 2 was used from the Student's T-test. This research has shown that the mean of all the investigated variables is higher than the mean and is statistically significant.