The impact of Programs and Performance Budget on Government Financial Performance: Perspectives from Accounting and Auditing Experts in Duhok Governorate

Abstract

The aim of this paper is to show the results of the repercussions of adopting the program budget and performance on government financial performance in the environment of the Kurdistan Region of Iraq through a survey of the opinions of a sample of accountants, practicing auditors, workers in government educational service units, as well as a sample of specialized academics in Duhok Governorate. In order to achieve the objectives of the study, the study relied on the descriptive analytical approach to evaluate and analyze the study variables using statistical analysis tools for the collected data through a special survey list prepared for this purpose, through which the opinions of a stratified random sample of practitioners and academics specialized in the field of accounting and auditing in the field of education in Duhok Governorate were surveyed. Finally, the statistical inferential approach was adopted to test the hypotheses of the study, which was represented in one main hypothesis. Therefore, the study reached a set of conclusions, the most prominent of which was that the adoption of the program and performance budget contributes to clarifying the vision in front of government units by linking the tunnels to the strategic objectives. It includes a description of activities and programs and determining their costs, which leads to controlling, rationalizing and controlling public spending, which is reflected positively in improving the results of evaluating government financial performance in the Kurdistan Region of Iraq. In light of this, the study recommended the need to move from balancing items to balancing programs and performance, due to the inability of balancing items to give specific criteria in the field of assessing the efficiency of government financial performance, as well as for the purpose of monitoring performance and measuring the effectiveness of outputs and the productivity of public revenues, which requires attention to the opinions that call for Adopting program and performance balancing.