قياس توافر متطلبات تطبيق موازنة البرامج و الأداء في المؤسسات الحكومية الفلسطينية بقطاع غزة

الملخص EN

This study mainly aimed at investigating the availability of the application requirements of the Program and Performance Budgeting System (PPBS) in Public Sector Organizations in the Gaza Strip.

In order to accomplish the study objectives, the researcher has employed the Descriptive-Analytical Approach, as the data collection tool was a comprehensive survey distributed to all study populations.

The study used the Statistical Package Program (SPSS) for data analysis.

The results revealed the availability of technological foundations needed to implement PPBS in public organizations.

However, the accounting requirements, administrative systems, and human resources are not obtainable to apply PPBS despite the existence of effective measures for internal control and the ability of the technological financial systems to analyze and plan the government’s resources.

The study has some recommendations: (1) the development of financial information systems and applications to help in dividing the work of public organizations into programs and activities; (2) the presence of a cost accounting system and responsibility accounting; (3) the adaptation of the general budget guide with the government accounting financial systems; (4) conducting training programs to qualify the employees of budgeting units and departments in the Palestinian public organizations in the Gaza Strip.