The Accounting Measurement and Disclosure of Public Expenditure Return and Its Impact on Rationalizing Allocation Decisions

The research aims to identify the essential variables that cause the inefficiency of decisions to allocate public expenditures and that cause the inability to determine the optimal mix of aspects of public expenditure, in addition to providing a suggested approach to reduce these variables and rationalize allocation decisions. Through this research, the researcher tries to answer the research question related to how to rationalize public expenditure allocation decisions? The researcher conducted an analytical study of a number of previous research studies in both the accounting and economic literature which discussed public expenditure allocation and the measurement of social benefits, The researcher also conducted a practical study based on a survey of a number of experts in both economic and accounting literature and public finance science in a number of countries registered in the International Monetary Fund database, with the aim of testing the research hypotheses and the proposed methodologies that he thinks as their ability to reduce the causes of inefficiency decisions allocation. The results of this research are the acceptance of the research hypotheses that have been formulated and concluded that the process of allocating public expenditures lacks an objective measurement of information related to the inputs and outputs of the allocation, and the possibility of achieving this information through the accounting measurement of the return on public expenditure that the researcher put forward as a new target for measurement.