An Analytical Study of the Tools for Implementing the Performance-Based Approach in Algerian Public Institutions

Authors

  • BAKI ABDELAZIZ University of Djillali Liabes of Sidi Bel Abbes, Laboratory of Enterprise Management, Algeria.
  • AKSA Ahlem University of Djillali Liabes of Sidi Bel Abbes, Laboratory of Financial and Accounting Studies,

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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Published

13-06-2026

How to Cite

BAKI ABDELAZIZ, and AKSA Ahlem. “An Analytical Study of the Tools for Implementing the Performance-Based Approach in Algerian Public Institutions”. The Sankalpa: International Journal of Management Decisions, vol. 12, no. 1, June 2026, pp. 2275-94, https://thesankalpa.org/ijmd/article/view/354.

Issue

Section

Original Articles