Citation:

Maytham Abed Kadhim. "Program and Performance Balance: Theory and Practice in the Iraqi Budget -An Applied Study" International Research Journal of Economics and Management Studies, Vol. 4, No. 8, pp. 45-50, 2025. Crossref. http://doi.org/10.56472/25835238/IRJEMS-V4I8P106

Abstract:

Research aims to understand the concept of program and performance budgeting in the Iraqi environment by exploring its philosophical and theoretical aspects on the one hand and its application in the Iraqi budget on the other. The research problem emerged in identifying the challenges faced in implementing program and performance budgeting in Iraqi government economic units. To prove the research hypothesis, a sample was taken from the economic units funded by the Iraqi government and included in the gradual transition to program and performance budgeting. The researcher reached a set of conclusions, the most important of which is the weakness in the gradual transition that the Iraqi government seeks from item budgeting to modern methods represented by program and performance budgeting, in addition to the absence of suitable transformation conditions in the Iraqi environment Which help improve performance, transparency, and accountability, while the most important recommendations were to provide the appropriate environment required by program and performance budgeting, represented by dividing work into programs, dividing programs into activities, and monitoring the implementation of those programs to identify deviations and correct them, and creating a principle of transparency and disclosure about the implementation processes of those programs.

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Keywords:

Program And Performance Budgeting, Line-Item Budgeting, The Iraqi Environment.