Behavior Aspect of Public Sector Planning and Budgeting (A Literature Review)

DOI

10.2991/aebmr.k.200522.038How to use a DOI?

Keywords

behavioral, planning and budgeting

Abstract

The debate about the factors that influence human behavior in determining planning and budgeting in the public sector makes researchers interested in conducting studies. The method used in this research is the study of literature, by analyzing a number of studies that have been carried out and published online in the period 2010-2019 and occurred in several countries. This study illustrates the phenomenon of behavioral aspects and the factors that influence it during this period, and concludes that the factors that influence human behavior in determining planning and budgeting in the public sector, including the most research is research on material aspects and personal interests, other research is still scattered into aspects of work pressure, distrust and resistance, the existence of information technology and organizational culture, which causes budget irregularities, budget mark ups and multiple budgets.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Rakhmini Juwita
AU  - Galuh Tresna Murti
PY  - 2020
DA  - 2020/05/25
TI  - Behavior Aspect of Public Sector Planning and Budgeting (A Literature Review)
BT  - Proceedings of the 2nd International Seminar on Business, Economics, Social Science and Technology (ISBEST 2019)
PB  - Atlantis Press
SP  - 196
EP  - 198
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200522.038
DO  - 10.2991/aebmr.k.200522.038
ID  - Juwita2020
ER  -