An Analytical Study of the Tools for Implementing the Performance-Based Approach in Algerian Public Institutions
Keywords:
Performance; Public budgeting; Public Accounting; Public Institutions.Abstract
This study aims to analyze the performance management model in Algerian public institutions and its legal and technical tools to enhance management efficiency. Adopting an analytical-deductive methodology supported by historical and comparative approaches, the research tracks reform evolution and examines textual consistency. Findings reveal an integrated administrative model based on a dual legislative framework and a technical system encompassing program budgeting, modern public accounting, and advanced oversight, marking a transition from a "culture of means" to a "culture of results" and accountability.
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