The Impact of The Government Accounting System on The Application of Program Budgeting and Performance In The Iraqi Environment

Sarmad Hussein Atiyah

doi:10.53697/emak.v6i4.3064

Authors

Sarmad Hussein Atiyah Tikrit University

DOI:

https://doi.org/10.53697/emak.v6i4.3064

Keywords:

General Budget, Accrual Accounting, Performance-Based Budgeting, Financial Transparency, Iraq

Abstract

This study addresses the challenges and opportunities associated with developing and reforming the government budget and accounting system, with a particular focus on Iraq and similar regional contexts. The research highlights the importance of adopting modern methods such as accrual accounting and performance-based budgeting, and strengthening financial control mechanisms to enhance transparency, accountability, and efficiency in government units. Previous studies have emphasized the role of internal auditing, financial information systems, and management accounting in improving budget performance and reducing financial irregularities. International experience has also shown that adopting advanced budgeting practices contributes to combating corruption and enhancing the effectiveness of institutional performance. The study aims to provide a comprehensive understanding of the theoretical and practical dimensions of general budget reform by reviewing previous literature and analyzing applied models in Iraq and other countries. The paper also aims to develop an integrated framework that supports decision-makers and policymakers in implementing budget practices in line with international standards. This contributes not only to achieving financial discipline but also to ensuring the efficient allocation of resources and enhancing the sustainability of public financial systems.

Downloads

Download data is not yet available.

References

Abdel Azim Al-Banna, Bashir, Abdel Hamid Al-Sajini, Sabry, Sahib Shaker, & Amir. (2022). A Proposed Approach to Developing the General Budget in Iraq to Keep Alignment with Contemporary Trends and Its Impact on the Structure of the Government Accounting System. Egyptian Journal of Business Studies, 46(2), 71-97.

Abida’ I. D.’ & Wajarb’ I. J. (2020). Insights on the components of smart governance for government units in Iraq. International Journal of Innovation’ Creativity and Change’ 13(12)’ 1238-1282.

Ahmed’ M. M.’ & Chakroun’ R. R. The role of effective planning and control in improving budget performance: A field study on independent bodies in Iraq.

Aidi’ I. S.’ Ali’ Z. N.’ & Flayyih’ H. H. (2023). Is It Possible To Adopt A Budget Of Performance In the Iraqi Government Companies?. International Journal of Professional Business Review: Int. J. Prof. Bus. Rev.’ 8(5)’ 63.

Alamry’ S. J. M.’ Al-Attar’ H. A.’ & Salih’ A. S. (2022). The effect of using the Balanced Scorecard (BSC) on reducing the financial and administrative corruption in Iraqi Government Units. International Journal of Financial’ Accounting’ and Management’ 4(1)’ 67-83.

Al-Sulayvani’ N. I. M.’ Al-Shujairi’ M. H. A.’ & Rasheed’ S. A. (2025). The impact of Programs and Performance Budget on Government Financial Performance: Perspectives from Accounting and Auditing Experts in Duhok Governorate. Journal of University of Raparin’ 12(2)’ 795-822.

Amjad Moazzi Nayef Al-Hijazin (2024). Financial Management Information Systems and Their Role in Improving Financial Performance in Municipalities. Journal of Humanities and Natural Sciences, 5(1), 795-811.

Amna Abdullah Juma Al-Nawasreh (2023). The Effectiveness of Financial Control over the Financial Performance of Joint Service Councils in the Hashemite Kingdom of Jordan. Journal of Humanities and Natural Sciences, 4(3), 640-651.

Areen Dhamin Al-Khatatneh. (2024). The Importance of Internal Auditing of Final Accounts and Budgets in Municipalities. Journal of Humanities and Natural Sciences, 5(6), 350-362.

Aseel Saber Salim Al-Jawazneh (2023). Computerization of Financial Management and its Importance in Enhancing Financial Performance in Municipalities. Journal of Humanities and Natural Sciences, 4(5), 430-448.

Basma Musa Al-Ashoush (2024). The Importance of the Accounting, Accrual, and Payroll System in Municipalities. Journal of Humanities and Natural Sciences, 5(6), 379-392.

Dawood’ Z. R.’ & Abdulahad’ A. F. (2023). Monitoring and Evaluating of The Performance of Government Health Units by Adopting the Programs and Performance Budgeting: A Case Study. Russian Law Journal’ 11(8S)’ 506-519.

Dr. Abdel Rahim Mahjoub Ahmed Mohamed, Dr. Sundus Abdel Aziz Al-Shami, Dr. Maha Musa Mohamed Salama. (2022). Quality Review and Its Role in Evaluating Administrative and Accounting Performance in Sudanese Public Universities (A Field Study on a Sample of Sudanese Public Universities). Journal of Humanities and Natural Sciences, 3(12), 323-344.

Dr. Abdullah Ibrahim Abkar Abdullah, Dr. Abdeen Saleh Hamouda Mohammed (2022). The Role of Delegation of Authority in Effective Institutional Performance (Applied to Centroid Technical Services Company, 2018-2021). Journal of Humanities and Natural Sciences, 3(6), 164-187.

Dr. Abdullah Ibrahim Abkar Abdullah, Dr. Aisha Abdul Samad Muhammadin Hamad (2022). The Impact of Total Quality Management on Financial Performance in Sudanese Banks (An Applied Study of Al Baraka Bank of Sudan during the Period 2015-2020). Journal of Humanities and Natural Sciences, 3(5), 37-72.

El Toby’ B. H. M.’ Kareem’ A. D.’ & Abd’ W. H. (2022). The possibility of applying international accounting standards in the public sector (IPSAS) in the Iraqi government accounting system: exploratory research for the opinions of accountants at the university of Al-Muthanna. International Journal of Professional Business Review: Int. J. Prof. Bus. Rev.’ 7(2)’ 15.

Jawad Kazem Abdul Naseef Al-Bakri (2011). Foundations of Wealth Distribution in Federal Systems.

Kadhim’ M. A. Program and Performance Balance: Theory and Practice in the Iraqi Budget-An Applied Study. International Research Journal of Economics and Management Studies IRJEMS’ 4(8).

Kashanipour’ M.’ Nadiri’ M.’ Moharrampour’ G.’ & Baher’ A. (2024). Implementation of performance-based budgeting and accrual accounting in public organizations in Iraq. International Journal of Nonlinear Analysis and Applications’ 15(1)’ 161-178.

Khaled Aboud (2023). Intellectual Capital and Its Impact on Effective Performance in the Libyan Banking Sector: A Field Study of Libyan Commercial Banks. Journal of Humanities and Applied Sciences, 8(15), 320-327.

M.D. Fatima Fazaa Haddab, & Prof. Dr. Abbas Hamid Al-Tamimi. (2018). Evaluating the Internal Control System in Non-Governmental Organizations: An Applied Study of the Iraqi National Olympic Committee. Journal of Accounting and Financial Studies (JAFS) 13(42).

Mohammed Al-Marri, & Rashid. (2023). The Impact of Information Technology on the Security System and Internal Control. Journal of Jurisprudential and Legal Research, 35(40), 1303-1373.

Nadhira Abdul Rahman Abdullah Hassan, Dr. Al-Fateh Al-Amin Abdel Rahim. (2024). Obstacles to the Implementation of International Accounting Standards in the Public Sector in Sudan and Their Impact on Enhancing the Transparency of Financial Reports. (A Field Study, Ministry of Finance, Kassala State). Journal of Humanities and Natural Sciences, 5(7), 1-16.

Nidaa Ali Khalil Al-Hashoush. (2023). Accounting Policies and Procedures Followed by Joint Services Councils and Municipalities in the Hashemite Kingdom of Jordan and Ways to Develop Them. Journal of Humanities and Natural Sciences, 4(3), 620-630.

Sakhraoui’ K.’ & Meddahi’ A. (2020). The effect of modernizing the state’s public budget system in reforming public administration and fighting corruption—an analytical study of the Iraqi experience. Journal of Economics and Human Development 11(1)’ 334-349.

Salman’ F.’ Hashemi’ S. A.’ & Foroghi’ D. (2023). Feasibility of establishing operational budgeting in Iraqi public universities. Risks’ 11(2)’ 44.

Yasser Hamid Mohammed Al-Hashemi. (2025). Factors Influencing the Effectiveness of Implementing Public Oil Policies - An Analytical Study in the Iraqi Ministry of Oil. Journal of Humanities and Natural Sciences, 6(5), 304-329.