Assignment No.

Course: Management Strategies in Educational Institutions (8615)

Semester: Spring, 2022 Level: B.Ed. (1.5 Years)

Name: Ahmed Raza

Semester: 2nd

ID/Roll No: 0000059227

Q.1 Elaborates the models of organizational behavior useful in human resource
purposes in an organization.

Ans:

Organizational Behavior – Our inherent power of generalization helps us predict other people’s
behavior however, sometimes, our generalizations and predictions fail. This happens as we fail to
analyze and go into the depth of the patterns affecting people’s behavior at that particular time or
period. This calls for understanding and following the systematic approach to the study of
the organizational behavior. The study helps in increasing our predictive ability to understand the
behavior of the people, particularly in the group or an organization, and how their behavior
impacts the performance of an organization. Almost all organizations develop the models on the
basis of which behavior of the people is determined. This model depends on the assumption that
organizational behavior management carries about its people, mission, and goals.  It is noted that
most of the organizations make the assumptions on the basis that people are not to be trusted
even in the slightest matter. For instance, McGregor theories X and Y are based on quite
contradictory assumptions; Argyris focuses on the immaturity and maturity level of the people
providing two opposing views. The Organizational Behavior models formulated would show
many different variations and kind of continuum between the two opposite poles.
Organizational behavior revolves around three main theoretical approaches: cognitive,
behaviorist and social learning frameworks. These frameworks became the basis on which the
organizational behavior model operates. The cognitive theory was developed by Edward and
depends on the expectancy and incentive concepts, while the behaviorist framework created by
Ivan Pavlov and John B.Watson relies on observation power. While the social theory depends
on how the connection is created between the stimulus and response.

Organizational Behavior Model

In management, the focus is on the study of the five organizational behavior models:
1. Autocratic Model
2. Custodial Model
3. Supportive Model
4. Collegial Model
5. System Model
Autocratic model
This model has its roots in the historical past and definitely became the most prominent model of
the industrial revolution of the 1800 and 1900s.  It gives the owners and manager’s power to
dictate and form decisions while making employees obey their orders.   The model asserts that
employees need to be instructed and motivated to perform while managers do all the thinking. 
The whole process is formalized with the managers, and authority power has the right to give the
command to the people, “You do this or else…”, is a general dictatorship command. As
Newstrom suggests, “the psychological result of the employees is dependence on their boss,
whose power to “hire, fire and perspire” is almost absolute. Employers receive less wages as
they are less skilled, and their performance is also minimum, which they do it rather reluctantly
as they have to satisfy the needs of their families and themselves.  But there are some exceptions
as many employees do give higher performance because they would either like to achieve or
have a close association with their boss, or they have been promised a good reward, but overall,
their performance is minimum. The theory of X assumption of McGregor states employers do
not take responsibility, and managers have to supervise over their work to obtain desired results.
This model can also be compared to the Likert system in which the use of punishment, force,
fear or threats is sometimes used to get the results from the employees.
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Now, as the values are changing, the model is giving place to the modernized thinking, but we
cannot say that this model has been discarded.  In many organizational setups, it is still proving a
useful way to get the things done, especially when the employees are being motivated to fulfill
physiological needs or whenever there are any organizational crises. However, with the increase
in the knowledge, changing the societal values, better ways to manage organizational behavior
systems is emerging.  Yet another step was required, and it emerged.
Custodial Model
Now the time came when managers began to think the security of the employees is imperative- it
could be either social as well economic security.  Now managers have begun to study their
employees’ needs; they found out that though in the autocratic setup, employees do not talk back
yet they have many things to say but incapability to speak result in frustrations, insecurity, and
aggressive behavior towards their employees boss..
A successful custodial approach depends on providing economic security, which many
companies are now offering as high pay scale, remunerations in the form of health benefits,
corporate cars, financial packaging and many other forms of incentives.  These incentives
increase the employees’ satisfaction level and help them to achieve a competitive advantage. To
avoid layoffs, employers also tries to “retain employees, reduce overtime, freeze hiring,
encourage both the job transfers and relocations, provide early retirement incentives, and reduce
subcontracting to adjust to slowdowns especially in the information technology”.  (Newstrom,
p.32) The custodial approach induces employees now to show their dependency and loyalty
towards the company and not to the boss or managers, or supervisors. The employees in this
environment are more psychologically contended and preoccupied with their rewards, but it is
not necessary they would be strongly motivated to give the performance. The studies show that
though it has been the best way to make them happy employees but not productive employees,
the question still remains what should be the better way? But overall, this step had been a
stepping stone for creating and developing the next step.
Supportive Model
Unlike the two previous approaches, the supportive model emphasis on a motivated and
aspiring leader. There is no space for any control or authoritative power in this model or on the
incentives or reward schemes, but it is simply based on motivating staff through the
establishment of the manager and employee relationship and the treatment that is given to
employees on a daily basis.
Through the leadership organizations give the space and climate for the employees to develop,
form their own thinking and take the initiative. They would take responsibility and improve
themselves.  Managers are oriented towards supporting the employees to give performances and
not just support them through employee benefits as done in the custodial approach.
The supportive model is widely accepted chiefly in the developed nations where the needs of the
employees are different as it fulfills many of the employees emerging needs.  This approach is
less successful in the developing nations where the social and economic need of the working
class is different.  In short, in the supportive model, money is not which retain the satisfaction of
the employees, but it is a part of the organization’s life that has been put to the use and makes
other people feel wanted.
The Collegial Model
In this scheme, the structure of an organization is developed in a way that there is no boss nor
subordinates, but all are colleagues who have to work as a team.   Each of the employees has to
participate and coordinate with each other to achieve the target rate.  No one is worried about his
status or job title.   Manager’s role is here like a coach whose function is to guide the team to
perform and generate a positive and motivating work environment instead of focusing on his
own personal growth.  The team requires adopting new approaches, research and
development and new technologies to better their performance.
The manager is oriented towards the team performance while each employee is responsible for
his task and towards each other. They are more disciplined and work as per the standards set by
the team. In this setup, employees feel fulfilled as their contribution is accepted and well
received.
The System Model
The most emerging model of the today’s corporate era is the system model. This model emerged
from the rigorous research to attain a higher level of meaning at work. Today’s employees need
more than salary and security from their job; they need the hours they are putting towards the
organization is giving them some value and meaning.   To add to it, they need the work that is
ethical, respectful, integrated with trust and integrity and gives a space to develop a community
feeling among the co-workers. In the system model, the expectations of the managers are much
more than getting the work done by the employees. This ultimately results in the long time
commitment and loyalty of the employees and the success of the company.

Q.2 What are the limitations and benefits of system and process approaches in
educational institutions?

Ans: Educational Technology as a systems approach: All attempts made to define the concept
of educational technology as an area of study involving the application of technologies emerged
from the application of theories of learning and development as well as information and
communication technologies have not been comprehensive enough without a theoretical
grounding in the social context. The use of these technologies has to be grounded in a theoretical
foundation provided by a systems perspective. The field of educational technology shares the
same difficulties and struggles involved in defining itself as one comes across while defining
other social sciences and applied social sciences. This section attempts to provide you with
adequate theoretical understanding about systems theory in order to have a more comprehensive
view of the field of educational technology.
You would have read through the two sections indicated in the article by Luppicini (2005). You
would have understood that a comprehensive definition of educational technology goes beyond
uses of technology including techniques, theories, and methods from multiple knowledge
domains which are standardized and reproducible such as computer science, psychology and
communications. The definition would also include the governing principles of systems
approach. More
The systems approach to educational technology The systems approach to the design and
analysis of teaching/learning situations is the basis of the great majority of modern educational
technology-related developments. However, the terms system and systems approach are
themselves jargon terms that can have a variety of interpretations. Let us therefore take a look at
these terms in order to define the way in which we are to use them.
In general systems theory, a system is any collection of interrelated parts that together constitute
a larger whole. These component parts, or elements of the system are intimately linked with one
another, either directly or indirectly, and any change in one or more elements may affect the
overall performance of the system, either beneficially or adversely.
The Systems Approach in Technology Education
The traditional approach in engineering or technology teaching is bottom- up, i.e. from
component to system. For example, the order of the courses in a typical communications
engineering program is: mathematics (calculus, etc.), science (physics, etc.), electricity basics,
components, linear circuits, modules, basics of transmission and receiving, subsystems, and
communications systems. In most traditional curricula, both in high school and undergraduate
programs, the stage of dealing with a complete system is sometimes not fully addressed by the
curriculum.
The larger, more complex, more dynamic and more interdisciplinary the specifications for
technological systems get, the harder it is for a lone engineer, as skilled as he or she may be, to
design a complete system. Given this, students, and their teachers, who are not required to be
proficient in engineering, but who should be technologically literate, should not be expected to
know so much as trained engineers as they go about manipulating entire technological systems.
Based on the systems thinking approach, what follows is a proposal for a way to teach
technology and instill technological literacy without first teaching the details (for instance,
electricity basics and linear circuits for electronics, or calculus and dynamics basics for
mechanical engineering).
The central idea in this premise is that complete systems can be handled, conceptually and
functionally, without needing to know their details. According to this approach, when trying to
develop technological literacy in students who are not required to be proficient in engineering,
the favored teaching strategy is top-down. In other words, the focus must be on the
characteristics and functionality of whole systems and the interdependences of the subsystems.
III. System Approach:
This new technology has influenced the educational administration and organisation to a great
extent. This is the modern approach.
It acts as a link between hardware and software approach. It is also known as ‘Management
Technology’. It has brought to educational management a scientific approach for solving
educational administrative problems.
It is essentially a new management approach, influencing management decisions in business,
industry and education. Education is regard as a system and system approach is a systematic way
of designing an effective and economical educational system.
System is defined in the dictionary as “an assemblage of objects united by some form of
regular interaction or inter-dependence; as organic or organised whole as the solar system or
a new telegraph system”. System may be divided into three broad categories.
For instance, there are natural systems as solar system; there are systems which have been
designed by man as telegraph system and lastly, there are systems which are combinations of
natural and man-made systems like hydro-electric plants or modern.
SYSTEMS APPROACH:

System approach is a systematic attempt to coordinate all aspects of a problem towards specific
objectives. Webster’s dictionary defines a system as “a regularly interacting or independent
group of items forming a unified whole.” The characteristics of a system of may be explained
with the help of an example – various parts of the digestive system may be called as components
of digestive system. Every component of the digestive system contributes to as supports in
functioning of the digestive system as a whole.
In the context of education, system is a unit as a whole incorporating all its aspects and parts,
namely, pupils, teachers, curriculum, content and evaluation of instructional objectives. The
teaching-learning process is viewed as communication and control taking place between the
components of a system. In this case, the system is composed of a teacher, a student and a
programme of instruction, all in a particular pattern of interaction.
The System Approach focuses first upon the learner and then course content, learning
experiences and effective media and instructional strategies. Such a system incorporates within
itself the capability of providing continuous self-correction and improvement. It is concerned
with all elements of instruction including media, including hardware and software. Its purpose is
to ensure that the components of the organic whole will be available with the proper
characteristics at the proper time to contribute to the total system fulfilling the objectives.
In the systems approach to instruction, the teacher has to plan completely the utilization of
selected resource material and the classroom activities. The teacher should have a good overall
view of the subject, know his/her limitations, know all about his/her pupils and the individual
differences in their learning capacities and plan accordingly. The system approach involves
continuous evaluation of learning outcomes and utilization of knowledge gained by analysis of
results of evaluation to suitably modify the plan of approach to achieve the stated objectives.
Major steps in the systems approach in education are:
1. Formulating of specific instructional objectives to be achieved and defining instructional
goals,
2. Deciding appropriate media to achieve these goals,
3. Defining learner characteristics and requirements,
4. Selecting appropriate methods suitable for effective learning to take place,
5. Selecting appropriate learning experiences from available alternatives,
6. Selecting appropriate materials and tools required,
7. Assigning appropriate personal roles for teachers, students and supporting staff,
8. Implementing the programme,
9. Evaluating the outcome in terms of original objectives measured in student performance and
10. Revising to improve efficiency of the system to improve students’ learning.
ADVANTAGES OF SYSTEMS APPROACH

i. Systems approach helps to identify the suitability of the resource material to achieve the
specific goal.
ii. Technological advance could be used to provide integration of machines, media and people
for attaining the defined goal.
iii. It helps to assess the resource needs, their sources and facilities in relation to quantities, time
and other factors.
iv. It permits an orderly introduction of components demonstrated to be required for systems
success in terms of student learning.
v. It avoids rigidity in plan of action as continuous evaluation affords desired beneficial changes
to be made.
LIMITATIONS OF SYSTEMS APPROACH
i. Resistance to change. Old ways are difficult to erase. There is always resistance to any new
method or approach.
ii. Involves hard work. Systems approach requires hard and continuous work on the part of
school personnel. Some are not prepared for the extra load.
iii. Lack of understanding. Teachers and administrators are still not familiar with systems
approach. Though it has been successfully implemented industry, it has still to make headway in
education.
CONCLUSION:
From the above discussion, it is understood that system approach is a systematic attempt to
coordinate all aspects of a problem towards specific objectives. In education, this means planned
and organized use of all available learning resources, including audio-visual media, to achieve
the desirable learning objectives by the most efficient means
Course Summary: This course was designed primarily to facilitate and enhance students'
understanding of the role of Information and Communications Technology (ICT) in education. In
the first unit, we deliberated the means to appreciate the purpose of ICT in our daily lives such as
Internet banking, e-commerce and professional development courses facilitated by the Internet.
We also looked at the influence of technology in curriculum planning, innovation in instruction
and the opportunities they present for research and development in education.
In the second unit, we analyzed the theoretical basis of learning designs in which we focused on
the various theories, approaches, principles and domains in bringing about conducive learning
environments. In this effect, we also scrutinized the means technology provides in encouraging
and sustaining meaningful interactions among students and instructors through the various
representations of computer-mediated instructions. The unit ended with discussion on some of
the challenges associated with the utilization of ICT in teacher training and professional
development.
In the third unit, we explored how the exponential growth of ICT resulted in improved hardware
and software such as the microprocessor which claimed tremendous success in enhancing the
likelihood of using ICT as a tool for leaning resources. Following this, we discussed some
potential benefits and challenges associated with the use of ICT as learning resources in the
teaching and learning process.
Q.3 What are the strategies of change process applicable for managing the change?
Ans:

Businesses must constantly evolve and adapt to meet a variety of challenges—from changes in
technology, to the rise of new competitors, to a shift in laws, regulations, or underlying economic
trends. Failure to do so could lead to stagnation or, worse, failure.
Approximately 50 percent of all organizational change initiatives are unsuccessful, highlighting
why knowing how to plan for, coordinate, and carry out change is a valuable skill for
managers and business leaders alike.
Have you been tasked with managing a significant change initiative for your organization?
Would you like to demonstrate that you’re capable of spearheading such an initiative the next
time one arises? Here’s an overview of what change management is, the key steps in the process,
and actions you can take to develop your managerial skills and become more effective in your
role.
WHAT IS CHANGE MANAGEMENT?
Organizational change refers broadly to the actions a business takes to change or adjust a
significant component of its organization. This may include company culture, internal processes,
underlying technology or infrastructure, corporate hierarchy, or another critical aspect.
Organizational change can be either adaptive or transformational:
Adaptive changes are small, gradual, iterative changes that an organization undertakes to evolve
its products, processes, workflows, and strategies over time. Hiring a new team member to
address increased demand or implementing a new work-from-home policy to attract more
qualified job applicants are both examples of adaptive changes.
Transformational changes are larger in scale and scope and often signify a dramatic and,
occasionally sudden, departure from the status quo. Launching a new product or business
division, or deciding to expand internationally, For examples of transformational change.
Change management is the process of guiding organizational change to fruition, from the earliest
stages of conception and preparation, through implementation and, finally, to resolution.
Change processes have a set of starting conditions (point A) and a functional endpoint (point B).
The process in between is dynamic and unfolds in stages. Here’s a summary of the key steps in
the change management process.
Check out our video on the change management process below, and subscribe to our YouTube
channel for more explainer content!

5 STEPS IN THE CHANGE MANAGEMENT PROCESS

1. Prepare the Organization for Change
For an organization to successfully pursue and implement change, it must be prepared both
logistically and culturally. Before delving into logistics, cultural preparation must first take
place.
In the preparation phase, the manager is focused on helping employees recognize and understand
the need for change. They raise awareness of the various challenges or problems facing the
organization that are acting as forces of change and generating dissatisfaction with the status
quo. Gaining this initial buy-in from employees who will help implement the change can remove
friction and resistance later on.
2. Craft a Vision and Plan for Change
Once the organization is ready to embrace change, managers must develop a thorough and
realistic plan for bringing it about. The plan should detail:
Strategic goals: What goals does this change help the organization work toward?
Key performance indicators: How will success be measured? What metrics need to be moved?
What’s the baseline for how things currently stand?
Project stakeholders and team: Who will oversee the task of implementing change? Who needs
to sign off at each critical stage? Who will be responsible for implementation?
Project scope: What discrete steps and actions will the project include? What falls outside of the
project scope?
3. Implement the Changes
After the plan has been created, all that remains is to follow the steps outlined within it to
implement the required change. Whether that involves changes to the company’s structure,
strategy, systems, processes, employee behaviors, or other aspects will depend on the specifics of
the initiative.
During the implementation process, change managers must be focused on empowering their
employees to take the necessary steps to achieve the goals of the initiative. They should also do
their best to anticipate roadblocks and prevent, remove, or mitigate them once identified.
Repeated communication of the organization’s vision is critical throughout the implementation
process to remind team members why change is being pursued.
4. Embed Changes within Company Culture and Practices
Once the change initiative has been completed, change managers must prevent a reversion to the
prior state or status quo. This is particularly important for organizational change related to
processes, workflows, culture, and strategies. Without an adequate plan, employees may
backslide into the “old way” of doing things, particularly during the transitory period.
By embedding changes within the company’s culture and practices, it becomes more difficult for
backsliding to occur. New organizational structures, controls, and reward systems should all be
considered as tools to help change stick.
5. Review Progress and Analyze Results
Just because a change initiative is complete doesn’t mean it was successful. Conducting analysis
and review, or a “project post mortem,” can help business leaders understand whether a change
initiative was a success, failure, or mixed result. It can also offer valuable insights and lessons
that can be leveraged in future change efforts.

Q.4 Discuss the ways of data collection and its analysis for future improvements in
curriculum and instruction designing.

Data collection is the methodological process of gathering information about a specific subject.
It’s crucial to ensure your data is complete during the collection phase and that it’s collected
legally and ethically. If not, your analysis won’t be accurate and could have far-reaching
consequences.
In general, there are three types of consumer data:
First-party data, which is collected directly from users by your organization
Second-party data, which is data shared by another organization about its customers (or its first-
party data)
Although there are use cases for second- and third-party data, first-party data (data you’ve
collected yourself) is more valuable because you receive information about how your audience
behaves, thinks, and feels—all from a trusted source.
Data can be qualitative (meaning contextual in nature) or quantitative (meaning numeric in
nature). Many data collection methods apply to either type, but some are better suited to one over
the other.
In the data life cycle, data collection is the second step. After data is generated, it must be
collected to be of use to your team. After that, it can be processed, stored, managed, analyzed,
and visualized to aid in your organization’s decision-making.
Before collecting data, there are several factors you need to define:
1. The question you aim to answer.
2. The data subject(s) you need to collect data from.
3. The collection timeframe.
4. The data collection method(s) best suited to your needs.
5. The data collection method you select should be based on the question you want to
answer, the type of data you need, your timeframe, and your company’s budget. Explore
the options in the next section to see which data collection method is the best fit.

7 DATA COLLECTION METHODS USED IN BUSINESS ANALYTICS

1. Surveys
Surveys are physical or digital questionnaires that gather both qualitative and quantitative data
from subjects. One situation in which you might conduct a survey is gathering attendee feedback
after an event. This can provide a sense of what attendees enjoyed, what they wish was different,
and areas you can improve or save money on during your next event for a similar audience.
Because they can be sent out physically or digitally, surveys present the opportunity for
distribution at scale. They can also be inexpensive; running a survey can cost nothing if you use
a free tool. If you wish to target a specific group of people, partnering with a market research
firm to get the survey in the hands of that demographic may be worth the money.
Something to watch out for when crafting and running surveys is the effect of bias, including:
Collection bias: It can be easy to accidentally write survey questions with a biased lean. Watch
out for this when creating questions to ensure your subjects answer honestly and aren’t swayed
by your wording.
Subject bias: Because your subjects know their responses will be read by you, their answers
may be biased toward what seems socially acceptable. For this reason, consider pairing survey
data with behavioral data from other collection methods to get the full picture.
Related: 3 Examples of Bad Survey Questions & How to Fix Them
2. Transactional Tracking
Each time your customers make a purchase, tracking that data can allow you to make decisions
about targeted marketing efforts and understand your customer base better.
Often, e-commerce and point-of-sale platforms allow you to store data as soon as it’s generated,
making this a seamless data collection method that can pay off in the form of customer insights.
3. Interviews and Focus Groups
Interviews and focus groups consist of talking to subjects face-to-face about a specific topic or
issue. Interviews tend to be one-on-one, and focus groups are typically made up of several
people. You can use both to gather qualitative and quantitative data.
Through interviews and focus groups, you can gather feedback from people in your target
audience about new product features. Seeing them interact with your product in real-time and
recording their reactions and responses to questions can provide valuable data about which
product features to pursue.
As is the case with surveys, these collection methods allow you to ask subjects anything you
want about their opinions, motivations, and feelings regarding your product or brand. It also
introduces the potential for bias. Aim to craft questions that don’t lead them in one particular
direction.
One downside of interviewing and conducting focus groups is they can be time-consuming and
expensive. If you plan to conduct them yourself, it can be a lengthy process. To avoid this, you
can hire a market research facilitator to organize and conduct interviews on your behalf.
4. Observation
Observing people interacting with your website or product can be useful for data collection
because of the candor it offers. If your user experience is confusing or difficult, you can witness
it in real-time.
Yet, setting up observation sessions can be difficult. You can use a third-party tool to record
users’ journeys through your site or observe a user’s interaction with a beta version of your site
or product.
While less accessible than other data collection methods, observations enable you to see
firsthand how users interact with your product or site. You can leverage the qualitative and
quantitative data gleaned from this to make improvements and double down on points of success.
5. Online Tracking
To gather behavioral data, you can implement pixels and cookies. These are both tools that track
users’ online behavior across websites and provide insight into what content they’re interested in
and typically engage with.
You can also track users’ behavior on your company’s website, including which parts are of the
highest interest, whether users are confused when using it, and how long they spend on product
pages. This can enable you to improve the website’s design and help users navigate to their
destination.
Q.5 Explain accounting and budgeting system are mandatory technologies tools for socio
economic activates.
Accountancy in the Development Process
If we want to consider more fully the kind of accountancy needed in planning economic
development, we must consider it in three specific fields: development planning, capital
formation, and government administration. Development planning involves the application of
rational choices among various patterns of investment. One of the most difficult tasks in
development planning is the outlining, screening, selection, and implementation of projects and
programs. Import statistics, social accounts data, input-output tables, commodity flows, market
studies, and rough cost-benefit calculations might give us an indication of potentialities.
However, to prepare, measure, and evaluate projects in accordance with established economic
policies and alternatives is a tedious task, and requires the measurement of social and individual
benefits and costs. This is an accountancy function.
Cost-benefit analysis, or cost-effectiveness in government, resembles profit maximization
for the business firm. It is important that all the benefits and all the cost of a program or project
be taken into account. The cost, benefit, and investment return data are also used for the social
accounts and other feasibility studies, and these micro data assist in portraying alternative
development models. Erroneous or unrealistic cost and benefit information may cause unwise
investments and investment fund allocation.
The World Bank has taken considerable initiative in applying sophisticated forms of cost-benefit
analysis in its project studies over the past years.
Capital Formation and Development Finance
The existence of sound eco-accountancy will tend to result in the generation of increased
individual or social surplus (profit). This in itself can be one of the major sources of capital
formation within a country. The availability and execution of sound projects and programs might
also stimulate the potential internal and external flow of capital in and to a country. By contrast,
the absence of sound projects might cause capital flight. It is an essential aspect of development
accountancy, by means of cost-benefit calculations and related measurements, to help identify
and implement projects, which should have priority from the point of view of national income,
savings, or investment return. Consequently, sound accountancy is able to assist in a more
efficient allocation and use of capital and finance funds. The government budget and its fiscal
policy can be another major internal source of capital formation, requiring an equally sound
accountancy approach.
Government Administration and Budgeting
In many developing countries, the public sector is dominant and the increasing range and
complexity of governmental activities requires comprehensive governmental accountancy for
social accounting, economic policies, planning, management, controls, and accountability.
The government budget—preferably on the accountancy accrual basis—states the government’s
financial program for one or more years—and this budget can serve as a valuable tool in the
formalization of development plans and programs. The budget is to be seen as an essential
instrument for defining national aims and plans and goals (benefits) which have to be achieved at
the least cost. Tied in to the governmental budgeting system are the account classifications
(economic or functional), which are part of the government accounting system.
A fairly recent development in the budgetary field is “performance budgeting,” and its further
extension, “planning-programming-budgeting” (p.p.b.). While traditional budgeting is aligned to
the role of financial stewardship and stresses the financial aspects of expenditures, performance
budgeting is oriented to management and cost accounting and tries to measure the benefits and
costs of programs, projects, and activities. It tries to build a link between the projects, the plan,
and the budget. The adoption and adherence to a “uniform accountancy system” would greatly
facilitate integration between planning and budgeting and could simultaneously serve other
microeconomic and macroeconomic needs.