Challenges of the Informational Function of Performance-Based Budgeting in the Public Sector in Bulgaria

Authors:

Pages: 206-214

Abstract:

The aim of this paper is to examine the informational function of performance-based budgeting (PBB) in Bulgaria’s public sector. The study outlines some of the key features of the budgetary reform in Bulgaria that have influenced the implementation and development of PBB. Emphasis is placed on the structure of PBB and the relevant set of instruments, with the objective of identifying the main areas in which information must be generated. The practical applications of PBB-generated information among key stakeholder groups are also explored. From a methodological perspective, the paper is based on desk research, applying general scientific methods such as analysis, synthesis and comparison. The information resources of the study consist of scientific articles, reports from professional and non-governmental organizations, budgeting legislation as well as the guidelines issued by the Ministry of Finance

Keywords:

performance-based budgeting; public sector; information users.

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