Public sector organizations play a critical role in the economic and social development of both industrialized and emerging economies. The Planning, Programming, Budgeting System (PPBS) and Control is a management approach that has been widely adopted to enhance the effectiveness and efficiency of resource allocation and utilization in public sector organizations. This study provides an overview of the key principles and practices of PPBS, and it highlights the differences and similarities in its implementation in industrialized and emerging economies. In these contexts, PPBS is often used to enhance fiscal discipline, promote equity in resource distribution, and reduce corruption. The focus is on short-term planning and basic budgeting practices, with a greater reliance on traditional input-based budgeting methods. While there are clear differences in the sophistication and maturity of PPBS in industrialized and emerging economies, both share common goals, including improved governance, enhanced service delivery, and efficient resource utilization. Furthermore, many developing economies are gradually adopting elements of the PPBS from their developed counterparts, incorporating best practices and adapting them to their specific circumstances. This study underscores the importance of considering the unique context and challenges that public sector organizations face in industrialized and emerging economies when implementing PPBS. It also highlights the potential for cross-learning and knowledge transfer between these two groups, contributing to the continued evolution and improvement of public sector management practices worldwide.