THE INFLUENCE OF BUDGET PLANNING, IMPLEMENTATION, ACCOUNTABILITY, AND EVALUATION ON PERFORMANCE ACCOUNTABILITY AT THE OFFICE OF THE ATTORNEY GENERAL OFFICE IN TIMOR-LESTE

Abstract

This study investigates the impact of budget planning, implementation, accountability, and evaluation on performance accountability at the Office of the Attorney General in Timor-Leste. Recognizing performance accountability as a crucial element for enhancing transparency and budget management effectiveness within the government sector, this research adopts a quantitative approach, gathering data via questionnaires distributed to employees at the Office of the Attorney General. Analysis reveals that budget planning and implementation have a significant positive effect on performance accountability, while accountability and evaluation demonstrate varied influences. These findings provide valuable insights for government institutions seeking to enhance the quality of performance accountability through improved budgetary practices. Improved understanding of the relationships among these factors is expected to support the Office of the Attorney General and similar institutions in their efforts toward more transparent, accountable, and effective budget management practices, contributing to better governance outcomes.