Vol. 18, N°2 (2023)

139

129

Integration between the perspectives of program budget, performance and contractual budget and its reflection in the provisions of accounting control over the costs of projects included in the general budget

Résumé

The study aims to outline a general framework for balancing programs and performance that can be used in the Iraqi budget for investment projects while also considering the pressures on the economy and society to which the overall budget is subject. Furthermore, by conducting analyses of the estimates of the general budgets of the state in Iraq for the period 2017–2021, as well as through statistical analysis of the questionnaire data and testing hypotheses, the researcher reached several conclusions and recommendations, including the development of financial and regulatory systems and legislation in a manner commensurate with the requirements of the contractual budget. Developing accounting and control capabilities and relying on modern systems, considering the large sums spent at the beginning of applying this method as investment expenditures with a future return, The need to focus future studies on contractual budget strategies and their use at the level of investment budgets, their impact on managing public money and evaluating performance in particular, and then conduct studies to apply them as a tool for sustainable development in light of the current scarcity of government resources at the level of the state budget in general, The contractual budget contributes to reducing the budget deficit in general and on the investment side in particular, as the contracting mechanisms of both types, partnership contracts and bonus contracts, will provide many services and infrastructure without the state paying anything other than its share in the partnership contracts.

After conducting the necessary statistical analysis, the researcher concluded that preparing the general budget is directly and significantly related to the economic, political, and social conditions to which Iraq and the budget were exposed. A questionnaire was distributed to several experts in the field of the general budget, including academics and consultants, to test the general framework proposed by the researcher. The state's general authority is like a contract under which the legislative and executive authorities operate and have the powers to disburse public expenditures and collect revenues that cover those expenditures.

Comment citer cet article

منير بن عيسى و سعد جبار حسين الزبيدي (2023) " التكامل بين منظوري موازنة البرامج والاداء والموازنة التعاقدية وانعكاسه في احكام الرقابة المحاسبية على تكاليف المشاريع المدرجة في الموازنة العامة " المجلة العالمية لإدارة الأعمال و التكنولوجيات، المجلد 18، العدد2 جوان ، ص54-70.