Outcomes-Based Budgeting: Making a Difference in Sub Saharan Africa: An Empirical Analysis

The study explores the results-based budgeting is a promising approach to making needed changes in our public budgeting systems to deliver the expected results and it is a proven means of increasing financial transparency and accountability. Research shows that political will, commitment, management support, discipline, and rigor are the key success factors for implementing Results-based budgeting. Results-based budgeting (RBB) is a journey, not an end, therefore developing countries should strive to mitigate the challenges and start by implementing a basic model of RBB because the advanced models used by developed countries seem to be complicated and extremely demanding.