📄 Abstract
This article explores the methodological foundations and distinctive characteristics of results-oriented budgeting (ROB) practices at the international level. The study analyzes theoretical models, such as performance-based budgeting and new public management, emphasizing how efficiency, transparency, and accountability principles have reshaped fiscal governance worldwide. Using a comparative approach, the research evaluates the implementation frameworks adopted by developed and developing nations, identifying methodological convergence and divergence.
🏷️ Keywords
📚 How to Cite:
Allakuliev Akmal Baltayevich , THEORETICAL AND METHODOLOGICAL PRINCIPLES OF RESULTS-ORIENTED BUDGETING IN THE CONTEXT OF INTERNATIONAL PRACTICE , Volume 12 , Issue 11, November 2025, EPRA International Journal of Economics, Business and Management Studies (EBMS) ,