stdClass Object ( [id] => 18036 [paper_index] => 202511-07-024785 [title] => THEORETICAL AND METHODOLOGICAL PRINCIPLES OF RESULTS-ORIENTED BUDGETING IN THE CONTEXT OF INTERNATIONAL PRACTICE [description] => [author] => Allakuliev Akmal Baltayevich [googlescholar] => [doi] => [year] => 2025 [month] => November [volume] => 12 [issue] => 11 [file] => fm/jpanel/upload/2025/November/202511-07-024785.pdf [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. [doj] => 2025-11-06 [hit] => [status] => [award_status] => P [orderr] => 1 [journal_id] => 7 [googlesearch_link] => [edit_on] => [is_status] => 1 [journalname] => EPRA International Journal of Economics, Business and Management Studies (EBMS) [short_code] => IJHS [eissn] => 2347-4378 [pissn] => [home_page_wrapper] => images/products_image/2.EBMS.png ) Error fetching PDF file.