Determinantes do orçamento baseado em desempenho e seu efeito na eficácia e eficiência de gestores do setor público

The purpose of this paper is to examine the influence of determinants (management competence, intrinsic and extrinsic job satisfaction) on Performance-based budgeting and its impact on managerial performance (effectiveness and efficiency) of managers of Ministries in Timor-Leste. A survey was conducted, and the data analyzed using partial least squares structural equation modeling (PLS-SEM). The results demonstrate that management competence and extrinsic job satisfaction positively influence performance-based budgeting. Additionally, this research also proves that Performance-Based Budgeting positively impacts the effectiveness and efficiency of the managerial performance of the managers in the sample. This study contributes to the literature by providing new evidence on the determinants and consequences of Performance-based budgeting. Furthermore, it contributes to public management by offering insights into the factors that can drive greater managerial performance in the budget management of the Ministries analyzed.