Factors Affecting the Preparation of the Performance Budget in Government Institutions (A Field Study of a Sample of Government Institutions in the Kurdistan Region - Iraq)

Authors

  • Jamshed Hameed Hassan Master of Accounting, Assistant Director of the Real Estate Bank, Dohuk, Kurdistan Region, Iraq.
  • Akram Ahmed Mohamed Department of Accounting Technology, College of Technical Administration, Sulaymaniyah Technical University, Sulaymaniyah, Kurdistan Region, Iraq

DOI:

https://doi.org/10.25007/ajnu.v12n4a1151

Abstract

The budget is considered one of the main and important tools for implementing the state's economic and financial policy, ensuring the regulation of government spending, achieving optimal exploitation of available and limited resources, and directing them towards purposeful activities. To achieve the desired purpose of the budget, new methods have been developed to prepare the state’s general budget, including the performance budget. Hence, this study came to search for the factors affecting the preparation and implementation of this method of budgeting in government institutions in the Kurdistan region - Iraq. To shed light on the factors influencing the preparation of this type of budget, the scientific aspects related to these factors, namely organizational, strategic, environmental and behavioral factors, were analyzed and discussed, by following the descriptive and analytical approach, which is based on collecting a quantity of important facts related to the subject and subjecting them to analysis. The questionnaire form was used to collect the required data, and then analyzed using the Statistical Package for the Social Sciences (SPSS) program. The study concluded that the aforementioned factors may affect the preparation and application of the performance budget in government institutions in the Kurdistan region - Iraq. The priority is given to the organizational factor, followed in order by the strategic and environmental factors, and finally the behavioral factors. Accordingly, several recommendations were presented, including formulating strategic planning, activating standard indicators to measure performance, and developing laws and instructions to create the necessary environment in government institutions to implement and prepare the performance budget.

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References

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Published

2023-11-25

How to Cite

Hameed Hassan, J. ., & Ahmed Mohamed, A. (2023). Factors Affecting the Preparation of the Performance Budget in Government Institutions (A Field Study of a Sample of Government Institutions in the Kurdistan Region - Iraq). Academic Journal of Nawroz University, 12(4), 794–811. https://doi.org/10.25007/ajnu.v12n4a1151

Issue

Vol. 12 No. 4 (2023)

Section

Articles

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