The Role of Budgets in Activating Control and Performance Evaluation in Iraqi Governmental Universities (Acase study on Samarra University)

Hussin, Aqueel Abaas; Abd El Lateef, Nasser Nour Eldeen; Kasem, Mohamed Walid Mostafa| Husssin

doi:10.21608/aljalexu.2023.289316

The Role of Budgets in Activating Control and Performance Evaluation in Iraqi Governmental Universities (Acase study on Samarra University)

Document Type : Original Article

Authors

¹ Master's researcher Faculty of Commerce Alexandria University Egypt

² Accounting Department Faculty of commerce Alexandria university Alexandria Egypt

³ Accounting department Faculty of commerce Alexandria university Alexandria Egypt

10.21608/aljalexu.2023.289316

Abstract

Reforming the budget system is an important part of the overall reform of the government sector. It aims to promote the transformation of the budget system from controlling inputs to focusing on outputs and results, improving operational efficiency, enhancing the orientation towards achieving results, and advancing towards the possibility of applying program and performance budgeting as potential solutions for efficiency and effectiveness and control in Governmental sector in addition to and spending rationalization. However, the rationale for budgeting programs and performance is to provide and use performance information in the budgeting process to improve resource allocation. The current study follows the exploratory (case study) approach, and Samarra University was chosen to study the current budget system and conduct interviews, wheras the availability of the necessary ingredients for applying the program and performance budget as a proposal to activate monitoring and performance evaluation at Samarra University in place. One of the most important findings or the researcher is the need to abandon the budget for traditional items and appropriations due to its shortcomings and problems in application, as the traditional budget lacks control over the services provided, and its role in monitoring and evaluating performance as well as rationalizing government spending is diminished. The researcher recommends the need to expedite the application of the budget Programs and performance, because of its benefits in improving efficiency and effectiveness and rationalizing spending, which have been referred to by many institutions that have implemented them.

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