The Impact of Performance-based Budgeting on Organizational Performance

Running head: PROPOSAL
The Impact of Performance-based Budgeting on the Organization Performance: An Analytical
Review of the Government Sectors in Abu Dhabi, UAE
Name of the Student:
Name of the University:
Author’s Note:

1PROPOSAL
Table of Contents
Chapter 1: Introduction....................................................................................................................3
Overview......................................................................................................................................3
Problem statement.......................................................................................................................3
Research aim................................................................................................................................4
Research objectives.....................................................................................................................4
Research questions.......................................................................................................................4
Research rationale........................................................................................................................5
Structure of the dissertation.........................................................................................................5
Summary......................................................................................................................................5
Chapter 2: Literature review............................................................................................................7
Performance based budgeting......................................................................................................7
Benefits of performance based budgeting...................................................................................7
Challenges of performance based budgeting...............................................................................8
Organizational performance........................................................................................................8
Factors affecting organizational performance.............................................................................9
Benefits of improved organizational performance......................................................................9
Impact of performance based budgeting on organizational performance of government sectors
in Abu Dhabi in UAE................................................................................................................10

2PROPOSAL
Chapter 3: Proposed research methodology..................................................................................11
Research philosophy..................................................................................................................11
Research approach.....................................................................................................................11
Research design.........................................................................................................................11
Research strategy.......................................................................................................................12
Data collection process..............................................................................................................12
Data analysis technique.............................................................................................................13
Ethical considerations................................................................................................................13
Assumed outcomes....................................................................................................................14
Implications...............................................................................................................................14
Expected Timescale...................................................................................................................14
References......................................................................................................................................16

3PROPOSAL
Chapter 1: Introduction
Overview
The performance of the business organizations or the sectors largely influences their
position in the specific business sector. According to Mauro, Cinquini and Grossi (2017), the
business organizations or the sectors need to be able to plan their financial resources suitably so
that it can be used for overall organizational growth and performance. Performance based
budgeting is one gaining attention in recent times because the government sectors develop this
for funding and appropriate planning of financial resources. Performance based budgeting aim
towards developing budgets by focusing of the relationship between program funding levels and
the results expected out of the programs (Gutierrez and Lozano 2014).
Problem statement
Issues with performance based budgeting in the government sectors in Abu Dhabi is
evident, as the budgets are created by the governments for finances, funds and political agendas
those keep on changing. As mentioned by Van Dooren, Bouckaert and Halligan (2015),
difference in ideas among the existing employees in the government sector give rise to different
ideas regarding what is important and where the funding needs to go. As the budgeting is highly
goal-oriented, lack of qualitative evaluation is noticed. Additionally, issues arises to determine
how well and efficiently a particular department or team is performing post performance based
budgeting. Another problem that is evident in performance based management is that one
department in the government sector can manipulate data for reaching specific targets and
receive funding giving rise to ethical concerns (De Boer et al. 2015).