1- Department of Accounting, Faculty of Economics, Management and Social Sciences, Shiraz University, Shiraz, Iran. , setayesh@shirazu.ac.ir
2- Department of Accounting, Faculty of Economics, Management and Social Sciences, Shiraz University, Shiraz, Iran.
2- Department of Accounting, Faculty of Economics, Management and Social Sciences, Shiraz University, Shiraz, Iran.
Abstract: (229 Views)
Purpose: The purpose of this study is the effect of using program budget in planning and accountability of Iraqi state universities.
Methodology: This field research was conducted in Basra University, Iraq, with a practical approach. The statistical community includes the university president, vice presidents, financial manager and faculty members related to accounting, auditing, management, taxation and economics. This study has qualitative and quantitative sections, in the qualitative section, purposive sampling was used, and in the quantitative section, simple random sampling was used. Data were collected by questionnaire and analyzed by structural equation method.
Findings: The results of the hypotheses revealed that there is a significant relationship between the use of program budgeting and planning. Additionally, there is a significant relationship between the use of program budgeting and accountability. On the one hand, a significant relationship was found between advanced tools and technologies, government support, integrated government systems, and scientific and practical competence in improving the level of financial planning. Moreover, a significant relationship was found between advanced tools and technologies, government support, integrated government systems, and scientific and practical competence in measuring the effectiveness of financial planning. Furthermore, a significant relationship was found between advanced tools and technologies, government support, integrated government systems, and scientific and practical competence in accountability.
Originality/ value: Iraq's public universities, including Basra University, face significant funding shortfalls that hinder their ability to provide quality education. By promoting effective budgeting and planning practices, this study aims to contribute to the long-term sustainability of Basra University and support the country's development goals.
Methodology: This field research was conducted in Basra University, Iraq, with a practical approach. The statistical community includes the university president, vice presidents, financial manager and faculty members related to accounting, auditing, management, taxation and economics. This study has qualitative and quantitative sections, in the qualitative section, purposive sampling was used, and in the quantitative section, simple random sampling was used. Data were collected by questionnaire and analyzed by structural equation method.
Findings: The results of the hypotheses revealed that there is a significant relationship between the use of program budgeting and planning. Additionally, there is a significant relationship between the use of program budgeting and accountability. On the one hand, a significant relationship was found between advanced tools and technologies, government support, integrated government systems, and scientific and practical competence in improving the level of financial planning. Moreover, a significant relationship was found between advanced tools and technologies, government support, integrated government systems, and scientific and practical competence in measuring the effectiveness of financial planning. Furthermore, a significant relationship was found between advanced tools and technologies, government support, integrated government systems, and scientific and practical competence in accountability.
Originality/ value: Iraq's public universities, including Basra University, face significant funding shortfalls that hinder their ability to provide quality education. By promoting effective budgeting and planning practices, this study aims to contribute to the long-term sustainability of Basra University and support the country's development goals.
Type of Study: Research |
Subject:
Public Administration Approches
Received: Jul 24 2024 | Accepted: Dec 15 2024
Received: Jul 24 2024 | Accepted: Dec 15 2024
References
1. Abdel-Rahim, H., Liu, J. & Stevens, D. E. (2022). What Participative Budgeting Experiments Reveal about Agency Theory: Responsibility, Transparency, and Accountability. Transparency, and Accountability (December 5, 2022). [DOI:10.2139/ssrn.4293538]
2. Akhoershaideh, A. H. O. & Alshoubaki, W. E. (2019). Public budgeting in Jordan: Governance structure and budget preparation process. Journal of Social Sciences (COES&RJ-JSS) Vol, 8. [DOI:10.25255/jss.2019.8.2.270.278]
3. Al-Banna, B. & Al-Sajili, S. & Shaker, A. (2022). A proposed entrance for the development of the general budget in Iraq to comply with contemporary modern trends and its impact on the entire government accounting system, Faculty of Commerce. Egyptian Journal of Egyptian Studies, 4(46),71-97.
4. Amemba, C.S., Nyaboke, P.G., Osoro, A. & Mburu, N. (2015). Challenges Affecting Public Procurement in Kenya. European Journal of Business and Management, 7(7), 271-280. [https://d1wqtxts1xzle7.cloudfront.net/54627435/5-libre.pdf?1507201312]
5. Balogun, J., Hope Haley, V. & Gustafson, S. (2015). Exploring strategy change.(4th ed.). Harlow Press, UK: Pearson Education Publisher
6. Bawono, A. D. B. (2015). The role of performance based budgeting in the Indonesian public sector (Doctoral dissertation, Macquarie University), 12-26.
7. Christensen, T. & Lægreid, P. (2015). Performance and accountability-A theoretical discussion and an empirical assessment. Public Organization Review, 15(2), 207-225.
-2 [DOI:10.1007/s11115-013-0267]
8. Clark, C., Menifield, C. E. & Stewart, L. M. (2018). Policy diffusion and performance-based budgeting. International Journal of Public Administration, 41(7), 528-534. [DOI:10.1080/01900692.2016.1278384]
9. Dadashi, I., Karnama, I. & Sadat Salmasi, M.H. (2019). The Impact of Accrual Accounting Implementation in the Public Sector on Government Accountability. The financial accounting and auditing researches, 10(40), 187-213. (in Persian)
10. Dendy Akbar, S. & Ruhiyat, R. (2018). Pengaruh Penerapan Anggaran Berbasis Kinerja Terhadap Kinerja Keuangan Pemerintah. Jurnal Wawasan dan Riset Akuntansi, 3(2), 93-106. [https://jurnal.unigal.ac.id/jawara/article/view/1383]
11. Fakhruddin, W.M. (2016). Improving accounting information by using programs and performance budgeting: Applied research. Master Thesis, Middle Euphrates Technical University, Iraq.
12. Fathia, N., Yusralaini, Y. & Anggraini, L. (2017). Pengaruh Penerapan Sistem Akuntansi Pemerintah Daerah, Penerapan Anggaran Berbasis Kinerja, Kejelasan Sasaran Anggaran, Sistem Pelaporan Kinerja Dan Pengendalian Akuntansi Terhadap Akuntabilitas Kinerja Instansi Pemerintah (Akip)(Study Kasus Skpd Di Prov (Doctoral dissertation, Riau University), 23-46. [https://www.neliti.com/publications/122544]
13. Hakiki, R. M. & Africa, L. A. (2023). The Effect of Accountability, Transparency and Supervision on Value for Money based Budget Performance in Mojokerto City. IJEBD (International Journal of Entrepreneurship and Business Development), 6(2), 295-300. [DOI:10.29138/ijebd.v6i2.2183] [https://jurnal.narotama.ac.id/index.php/ijebd/article/view/2183]
14. Harafonova, O. (2017). Strategic approach to mechanism of budgeting in financial planning of agricultural enterprises. Науковий вісник Полісся, 2(1 (9)), 122-127. [DOI:10.25140/2410-9576-2017-2-1(9)-122-127] [https://journals.uran.ua/nvp_chntu/article/view/102201]
15. Iyad, Sh. & Repaz, H. (2018). The possibility of implementing the program and performance budget and its role in rationalizing government spending A field study in a sample of government departments in the Kurdistan Region. Gharee for Economics and Administration Sciences, 15, 1-4
16. Jackson, R. G. (2021). The Retention of First-Year Student-Athletes and the Direct Impact on Small Private Universities' Operating Budget (Doctoral dissertation, Northcentral University), 1-24. [https://www.proquest.com/openview/85708bc528bbec113038b2db9aec1152/1?pq-origsite=gscholar&cbl=18750&]
17. Johnston, K. (2016). Differences and Similarities of Capital and Operational Budgeting. [http://smallbusiness.chron.com.]
18. Kheradmand, E. & Khani, N. (2021).A model for financial strategic Capabilities in successful Implementing of Operational Budgeting System in Branches Islamic Azad University. Journal of Business Management, 50(1), 224-238. (in Persian)
19. Lorensius, L., Warman, W. & Tresia, Y. (2021). Kajian Literatur: Implementasi Performance-Based Budgeting Pada Institusi Pendidikan Tinggi di Indonesia. Jurnal Pendidikan Dan Kewirausahaan, 9(1), 118-131. [DOI:10.47668/pkwu.v9i1.172]
20. Mashkor, S., Abbas, H. & Laith, L. (2018). The use of program and performance budgeting as a tool for planning and control in government units (applied study). At Al-Muthanna University - Iraq, 2 (1), 1-10.
21. Masindano, L., Makokha, E.N. & Namusonge, G. (2018). Factors Affecting Public Procurement in Transnzoia County Government. European Journal of Business and Management, 10(9), 70-74. [https://core.ac.uk/download/pdf/234628313.pdf]
22. Mauro, S. G. (2019). Public sector performance-based budgeting in Italy. Performance-Based Budgeting in the Public Sector, 125-140. [DOI:10.1007/978-3-030-02077-4_6]
23. Mimba, N. P. S., van Helden, G. J. & Tillema, S. (2013). The design and use of performance information in Indonesian local governments under diverging stakeholder pressures. Public Administration and Development, 33(1), 15-28. [DOI:10.1002/pad.1612]
24. Mohammadi Bazargani A. & Mortazaniya, H. (2023). Participatory budgeting model in the university program and budget subsystem. Journal of Budget and Finance Strategic Research, 4 (2), 45-77. (in Persian)
25. Mohseni Tonekaboni, S. & Toutian, S. (2022). Meta-analysis of barriers to the establishment of performance-based budgeting in the Iranian organizations. Public Sector Accounting and Budgeting, 2(4), 64-84. (in Persian)
26. Musiega, A., Nyawira, L., Tsofa, B., Njuguna, R. G., Munywoki, J., Hanson, K. & Barasa, E. (2023). Budget monitoring, accountability practices and their influence on the efficiency of county health systems in Kenya. PLOS global public health, 3(11), e0001908. [DOI:10.1371/journal.pgph.0001908] [PMID] []
27. Namazi, M. & Rezaei, GH.R. (2020). Comprehensive Framework for Controlling Budgetary Slack in Governmental Agencies via Strategic Management Accounting. The Journal of Planning and Budgeting, 25(3), 3-31. (in Persian)
28. Pattinaja, E. M., Lenggono, T. O., Wattimury, J. S. & Apituley, R. (2023). The Influence Of Budgeting Participation, Organizational Culture And Locus Of Control On Performance Accountability: A Case Study In Maluku Province Government. Jurnal Ekonomi, 12(01), 218-225. [https://ejournal.seaninstitute.or.id/index.php/Ekonomi/article/view/1220]
29. Pourali, M. & Kakavan, S. (2016). The Feasibility of the Establishment of Performance Budgeting in Babol University of Medical Sciences and Health Services. Management Accounting, 9(28), 97-118. (in Persian)
30. Pratt, B. (2019). Inclusion of marginalized groups and communities in global health research priority-setting. Journal of Empirical Research on Human Research Ethics, 14(2), 169-181. [DOI:10.1177/1556264619833858] [PMID]
31. Price, A., Schwartz, R., Cohen, J., Scott, F. & Manson, H. (2016). Pursuing performance and maintaining compliance: Balancing performance improvement and accountability in Ontario's public health system. Canadian public administration, 59(2), 245-266. [DOI:10.1111/capa.12151]
32. Ragab, M. & Fadila, A. (2022). The prospects for the development of the Syrian general budget, from balancing items and control to balancing programs and performance, Al-Baath University, Journal, 44(4), 43-82.
33. Rahim, S., Ahmad, H., Muslim, M. & Nursadirah, A. (2020). Disclosure of Local Government Financial Statements in South Sulawesi. In Brawijaya International Conference on Multidisciplinary Sciences and Technology (BICMST 2020). Atlantis Press, 1-6. [DOI:10.2991/assehr.k.201021.001]
34. Ranji Jafroudi, N. (2023). A Critique of Centralized Government Planning Thinking in Iran. JMDP, 35(4), 151-174. (in Persian) [DOI:10.61186/jmdp.35.4.151]
35. Rigby, D. K., Spits, J. & Berez, S. (2020). An Agile Approach to Budgeting for Uncertain Times. Harvard Business Review, 3 (2), 71-83. [https://lrionline.com/wp-content/uploads/2020/HBR-Budgeting-in-Uncertain-Times.pdf]
36. Sharifi, F., Sourani Yancheshmeh, R., Alizadeh, S., Mosleh, M. & Jahed, H.A. (2023). Identifying Factors Affecting the Productivity of Faculty Members. JMDP, 36(3), 61-88. (in Persian) [DOI:10.61186/jmdp.36.3.61]
37. Soleman, R. & Soleman, R. (2019). Penerapan Sistem Akuntansi Pemerintah Daerah, Kualitas Sistem Pengendalian Intern dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Kinerja Instansi Pemerintah. Jurnal Hibualamo: Seri Ilmu-ilmu Sosial dan Kependidikan, 3(1), 31-37. [https://journal.unhena.ac.id/index.php/sosialkependidikan/article/view/39]
38. Suhartono, S., Roy Valiant, P. & Umanto Eko. P. (2022). The Alignment Challenges of Development Planning and Budgeting: Insights from Indonesia. Technium Soc. Sci. J., 34, 54. [DOI:10.47577/tssj.v34i1.7106]
39. Syukur, A. (2018). Pengaruh Penerapan Sistem Akuntansi Pemerintah Daerah, Pemahaman Akuntansi dan Ketaatan pada Peraturan Perundangan terhadap Akuntabilitas Kinerja Instansi Pemerintah (Studi Kasus Badan Pendapatan Daerah Kabupaten Nganjuk). Jurnal Ekonomi Dan Bisnis, 1 (3), 1-18. [DOI:10.37301/jkaa.v18i1.99] [https://jim.unisma.ac.id/index.php/jra/article/view/10682]
40. Tabatabaei Mirhosseini, R., Rooh-ola-Amini Nejad, A. & Alavi, A. (2019). Budgeting methods and operations budgeting in government organizations. Islamic Sciences Research and Studies, 1(5), 29-44. (in Persian)
41. Viapiana, F. (2021). A performance-based budget in the judiciary: allocation of resources and performance variability in first instance courts. An analysis of three case studies. Journal of Public Budgeting, Accounting & Financial Management, 33(2), 177-206. [DOI:10.1108/JPBAFM-03-2020-0031]
42. Yassin, S. A. & Abdullah, S. H. (2020). The Shift towards the Results-Oriented Budget and Its Impact on Government Performance Information.
43. Yusuf, M. (2020). The impact of local government accounting systems and performance-based budgeting on local government performance accountability. Jurnal Economic Resource, 3(2), 60-68. [DOI:10.57178/jer.v3i2.225]
| Rights and permissions | |
 |
This work is licensed under a Creative Commons Attribution 4.0 International License. |