The strategy of adopting performance-based budgeting in the public sector: a conceptual framework

The intention of the employees who are involved in the adoption process is very crucial for the success of performance-based budgeting (PBB) adoption innovation in Iraq as an alternative to the limitations of the traditional budgeting implemented currently in Iraq. This study aims to provide a conceptual framework for PBB intention adoption in the Iraqi public sector by combining two theories which are diffusion innovation theory, and the theory of planned behavior and assembling factors that affect the intention to adopt PBB in the Iraqi public sector ministries. The framework includes factors such as awareness of PBB, innovation characteristics including complexity, compatibility, and relative advantage, in addition to perceived behavioral control, and attitude towards innovation that are important to influence the employee’s intention to adopt PBB in Iraq. The conceptual approach reviews innovation theories and literature to identify innovation components within the literature, then it synthesizes the components into independent concepts, where every concept contains characteristic meanings and symbolizes close thoughts on innovation. The findings from the study indicated the establishment of six concepts that form together the theoretical framework of “PBB intention adoption” and every concept contains characteristic meanings of the theoretical framework.

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