المتطلبات المالية و المحاسبية لتطبيق موازنة البرامج و الأداء في إقليم كردستان : دراسة نظرية تحليلية

الملخص EN

This research focuses on studying & analyzing requirements for applying of PPB in Kurdistan Region.

So we have put three hypothesizes first the role of applying Accrual basis as a rule for applying PPB ,in addition that the using Functional Classification beside the current classifications will support applying PPB ,as well as modernization current financial and accounting legislations as active factor in applying PPB .

Also we arrived at some recommendations ,for example PPB may be applying gradually beginning developing human skills ,as well as convincing financial and managerial departments concerning preparing and carrying out PPB about importance of applying PPB.

Besides developing of their abilities through attending conferences and contacting professional organizations regarding financial &managerial affairs.

Finally the Researcher hopes making use from these ideas in supporting governmental sector performance.