تعزيز فاعلية المساءلة في الوحدات الحكومية العراقية في ظل تطبيق موازنة البرامج و الأداء

الملخص EN

The researchers works on studying the requirements of implementing of performance programs budgeting in Iraqi governments units in terms of achieving accountability for public spending, as this funds belongs to the people and the next generations that should be spent effectively and efficiently and to ensure the optimal use of scarce resources by applying the agency theory, the research was based on the hypothesis (Can performances programs budgeting achieve the effectiveness of accountability in Iraqi governments units? ), and in the applied side The researchers relied on a questionnaire for a sample of specialists in the fields of planning, preparation, implementation, and control of the public budgeting, As a result of performing the statistical analysis, the researchers concluded reject that the research hypothesis, The researchers recommended a number of recommendations, the most important of which are: - The construction of the budget expenditures and revenue structure should be based on the vision and priorities of the government and vision.