The Shift Towards Balancing Programs and Performance and its Role in Improving Government Performance in Iraq

Q4 Biochemistry, Genetics and Molecular Biology

Journal of Biomolecular Techniques Pub Date : 2023-06-30 DOI:10.51173/jt.v5i2.1234

Mokhaled Fouad Shujaa, Aminaa Abdelah Halboos, Rami Abbas Hameed

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引用次数: 0

Abstract

The research aims to examine the level of familiarity and understanding of PPBS program budget and performance by financial managers, accountants and bankers working in public sector institutions, and measure the contribution of the accounting system followed by public sector institutions to successfully adopt PPBS, while highlighting the benefits that can be obtained during the adoption of PPBS in improving government performance In addition to presenting a proposed model for balancing programs and performance in Iraq, and exploring the technical challenges that can be faced when implementing the program and performance balancing system in public sector institutions. The second section of the research was designed to measure the attitude of the selected sample towards four axes, which are the degree of familiarity with the program budget and performance, the degree of contribution of the accounting system to the adoption of PPBS, the advantages of implementation or the application of PPBS, and the obstacles faced by financial managers, accountants and bankers to adopt PPBS. A five-level Likert scale was used. To describe the situation. The research concluded that despite the problems in implementing PPBS in public sector organizations, there is significant support from respondents for PPBS as a superior approach to allocating funds. government performance.

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向平衡项目和绩效的转变及其在改善伊拉克政府绩效中的作用

本研究旨在考察公共部门机构的财务经理、会计师和银行家对PPBS计划预算和绩效的熟悉程度和理解程度，并衡量公共部门机构遵循的会计制度对成功采用PPBS的贡献。同时强调了采用PPBS在提高政府绩效方面可以获得的好处，此外还提出了在伊拉克平衡计划和绩效的拟议模式，并探讨了在公共部门机构实施计划和绩效平衡系统时可能面临的技术挑战。研究的第二部分旨在衡量所选样本对四个轴的态度，这四个轴是对项目预算和绩效的熟悉程度，会计系统对采用PPBS的贡献程度，实施或应用PPBS的优势，以及财务经理，会计师和银行家采用PPBS面临的障碍。采用李克特五级量表。描述情况。研究得出的结论是，尽管在公共部门组织中实施PPBS存在问题，但受访者仍大力支持PPBS作为分配资金的优越方法。政府的表现。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Biomolecular Techniques Biochemistry, Genetics and Molecular Biology-Molecular Biology

CiteScore

2.50

自引率

0.00%

发文量

期刊介绍： The Journal of Biomolecular Techniques is a peer-reviewed publication issued five times a year by the Association of Biomolecular Resource Facilities. The Journal was established to promote the central role biotechnology plays in contemporary research activities, to disseminate information among biomolecular resource facilities, and to communicate the biotechnology research conducted by the Association’s Research Groups and members, as well as other investigators.