THEORETICAL AND METHODOLOGICAL PRINCIPLES OF RESULTS-ORIENTED BUDGETING IN THE CONTEXT OF INTERNATIONAL PRACTICE


Allakuliev Akmal Baltayevich
PhD, Acting Professor, Rector of Kimyo International University in Tashkent, Uzbekistan
Abstract
This article explores the methodological foundations and distinctive characteristics of results-oriented budgeting (ROB) practices at the international level. The study analyzes theoretical models, such as performance-based budgeting and new public management, emphasizing how efficiency, transparency, and accountability principles have reshaped fiscal governance worldwide. Using a comparative approach, the research evaluates the implementation frameworks adopted by developed and developing nations, identifying methodological convergence and divergence.
Keywords: Results-Oriented Budgeting, Performance-Based Budgeting, Fiscal Management, Methodological Framework, International Experience, Public Finance, Accountability.
Journal Name :
EPRA International Journal of Economics, Business and Management Studies (EBMS)

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Published on : 2025-11-06

Vol : 12
Issue : 11
Month : November
Year : 2025
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