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The Role of Program and Performance Budgeting in Achieving Financial Transparency and its Reflection on the Performance of Government Units

المصدر: مجلة كلية الإدارة والاقتصاد للدراسات الاقتصادية والإدارية والمالية
الناشر: جامعة بابل - كلية الإدارة والاقتصاد
المؤلف الرئيسي: يوسف، زيد كتاب (مؤلف)
المجلد/العدد: مج15, ع4
محكمة: نعم
الدولة: العراق
التاريخ الميلادي: 2023
الصفحات: 110 - 130
ISSN: 2312-7813
رقم MD: 1422588
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: EcoLink
مواضيع:
الشفافية المالية | الرقابة المالية | المؤسسات الحكومية
رابط المحتوى:
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041 |a eng 
044 |b العراق 
100 |9 752749  |a يوسف، زيد كتاب  |e مؤلف 
245 |a The Role of Program and Performance Budgeting in Achieving Financial Transparency and its Reflection on the Performance of Government Units 
260 |b جامعة بابل - كلية الإدارة والاقتصاد  |c 2023 
300 |a 110 - 130 
336 |a بحوث ومقالات  |b Article 
520 |b The many rapid changes that the world is experiencing and the openness to the outside world has led to the countries of the world heading towards a market economy and in the face of financial crises and sudden collapses of many international companies, which were triggered by financial corruption, manipulation of financial statements and bad behavior of the managers and managers of these institutions, in addition to the lack of financial transparency that prompted these circumstances. The emergence of the term corporate governance, which has become the concern of all developed and developing countries Corporate governance is seen as the only solution to overcoming these crises, as it has become a means of enhancing confidence in the economy of any country and an indicator of the level of performance reached by institutions, and this is what led investors to search for companies that implement the concept of government, as the government is an integrated system of financial control. And the non-financial, through which the company is managed and monitored. It is based on rules and foundations that can detect cases of manipulation and corruption, ensure oversight of performance, the right to hold management accountable, and achieve transparency and justice to a degree that leads to gaining the confidence of dealers in the markets and ensuring its stability. As a result of the existence of a contractual relationship between owners and managers, many problems have arisen, the most important of which is the problem of conflict of interest, as managers work to achieve their self-interests by maximizing their return by not exerting effort on Calculating the interests of the owners and in order to reduce these problems, many countries have developed basic principles of governance in order to protect the interests of the parties related to the company. The budgeting of performance programs appeared to reform the general budget system and the ways of categorizing it to fit with modern administrative trends, and that government budgets are built on the basis of jobs, activities, programs and projects, and that the basic idea of balancing programs and performance is based on the transformation by modifying the expenditure system that must be adhered to on the basis between functional cost and activity. 
653 |a الشفافية المالية  |a الرقابة المالية  |a المؤسسات الحكومية 
773 |4 الاقتصاد  |6 Economics  |c 006  |f Mağallaẗ kulliyyaẗ al-idāraẗ wa-al-iqtiṣād li-l-dirāsāt al-iqtiṣādiyyaẗ wa-al-idāriyyaẗ wa-al-māliyyaẗ  |l 004  |m مج15, ع4  |o 1153  |s مجلة كلية الإدارة والاقتصاد للدراسات الاقتصادية والإدارية والمالية  |t Journal of Faculty of Management and Economics for Economic, Administrative and Financial Studies  |v 015  |x 2312-7813 
856 |u 1153-015-004-006.pdf 
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