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

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.