Please use this identifier to cite or link to this item:
https://dair.nps.edu/handle/123456789/2380
Title: | An Analysis of the Organizational Structures Supporting PPBE Within the Military Departments |
Authors: | Tiffany Hill |
Keywords: | PPBE Budgetary Process Department of Defense Department of the Navy Organizational Structure Mintzberg Nadler Tushman Congruency Congruence Theory |
Issue Date: | 1-Jun-2008 |
Publisher: | Acquisition Research Program |
Citation: | Published--Unlimited Distribution |
Series/Report no.: | Planning, Programming, Budgeting and Execution (PPBE) NPS-FM-08-109 |
Abstract: | Each military department produces a budget submission through the Planning, Programming, Budgeting and Execution (PPBE) system. Although the overall PPBE process is defined, each service conducts the process differently and is organized to do so differently. Using the Mintzberg theory on organizational structures and Nadler and Tushman congruence model, the researcher conducted an analysis of each department financial management organizational structure. This analysis identified variance in the structure of senior leadership positions, the qualifications of budgeting personnel, the centralization of decision authorities. There were also differences in the liaison positions inherent in the organizations, the degree of formalization of the budget submission process and the interaction between programmers and budgeteers. Finally, the study provides recommendations to Navy financial management leadership for improved congruence. |
Description: | Financial Management / Graduate Student Research |
URI: | https://dair.nps.edu/handle/123456789/2380 |
Appears in Collections: | NPS Graduate Student Theses & Reports |
Files in This Item:
File | Size | Format | |
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NPS-FM-08-109.pdf | 2.72 MB | Adobe PDF | View/Open |
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