Is It Possible To Adopt A Budget Of Performance In The Iraqi Government Companies?




Performance Budget, Traditional Budget, Cost Objective, Program Performance


Purpose: The study aims to investigate the extent to which material and non-material requirements are available in applying budgeting programs and performance in Iraqi governmental companies that are not aimed at achieving profits. whose activities are limited to providing services of public interest. This is done by studying the extent to which the requirements of each stage of preparing the programs and performance budget can be met.


Theoretical framework: The process of evaluating financial performance is the main objective of all economic units, whether they are governmental or private economic units. Budgets contribute to the evaluation process by analyzing deviations in the application. The study includes an analytical presentation of the importance of balancing programs and performance through criticisms directed at the traditional budget, known as item balancing.


Design/methodology/approach: The idea of reforming the Iraqi budget was born in the government as a result of the catastrophic failure of many government projects. After the decline in oil prices, which is the main source of financing public spending. Not to mention the war on ISIS, which made the budget sag with public spending. The study was conducted by relying on the questionnaire form. Which was distributed to a number of auditors, numbering 120 people. The study (Ho, 2018) was relied upon in conducting the applied study.


Findings: The results of the survey indicate the weakness of the possibility of applying the program budget in all its six basic stages, as it mainly requires amending the accounting system. This amendment also includes the use of cost accounting as a main element on which this budget is based in order to determine the goal of each program.


Research, Practical & Social implications: The traditional budget focuses on what is inevitably spent without focusing on how to manage resources under specific programmes. As a result, these effects have been reflected on many development projects, the completion of which is often delayed. Program and performance budget focuses on the program as a whole, and each program is evaluated according to what was implemented during the year.


Originality/value: This study is the first of its kind, which focused on the requirements of applying budget performance in Iraqi government-affiliated companies. With the aim of determining the adoption requirements in a way that can contribute to making recommendations towards the process of adopting this type of budget.


Download data is not yet available.


Al-Awsi, R. M. R. R., & Tabatabai, S. A. (2023). THE ROLE OF TRANSPARENCY IN PREVENTING ADMINISTRATIVE CORRUPTION IN IRAQ AND EGYPT. World Bulletin of Management and Law, 18, 118-127.‏

Albderi, A. J. T., Hasan , M. F., & Flayyih, H. H. (2023). Measuring the level of banking performance according to the requirements of comprehensive quality management: an application study. Ishtar Journal of Economics and Business Studies, 4(1), 1–18.

Ali, M. A., Hussin, N., Flayyih, H. H., Haddad, H., Al-Ramahi, N. M., Almubaydeen, T. H., ... & Hasan Abunaila, A. S. (2023). A Multidimensional View of Intellectual Capital and Dynamic Innovative Performance. Journal of Risk and Financial Management, 16(3), 139.‏

Ali, M. A., Hussin, N., Flayyih, H. H., Haddad, H., Al-Ramahi, N. M., Almubaydeen, T. H., ... & Hasan Abunaila, A. S. (2023). A Multidimensional View of Intellectual Capital and Dynamic Innovative Performance. Journal of Risk and Financial Management, 16(3), 139.‏

Al-Janabi, A. S. H., Mhaibes, H. A., & Hussein, S. A. (2023). The role of learning organizations in crisis management strategy: A case study. Corporate & Business Strategy Review, 4(1), 8–21.

Al-Refiay, H. A. N., Abdulhussein, A. S., & Al-Shaikh, S. S. K. (2022). The Impact of Financial Accounting in Decision Making Processes in Business. International Journal of Professional Business Review, 7(4), e0627-e0627.‏


Al-taee, S. H. H., & Flayyih, H. H. (2023). Impact of the Electronic Internal Auditing Based on IT Governance to Reduce Auditing Risk. Corporate Governance and Organizational Behavior Review. 7(1), 94–100.

Andrews, M. (2006). Beyond ‘best practice’and ‘basics first’in adopting performance budgeting reform. Public Administration and Development: The International Journal of Management Research and Practice, 26(2), 147-161.‏

Bettinger, P., Boston, K., Siry, J., & Grebner, D. L. (2016). Forest management and planning. Academic press.‏

Bukovinsky, D., & Talbott, J. C. (2010). Variance analysis using throughput accounting. The CPA Journal, 80(1), 28.‏

Carolina, Y., Rapina, R., Amazia, N. P., & Tanuwinata, V. (2023). Budget Gaming, Superior Trust and Budget Emphasis: The Moderating Effect of Personality (Evidence from Retail Company in Indonesia). Riset Akuntansi dan Keuangan Indonesia, 7(2), 193-203.‏

Chugunov, I., Makohon, V., Pasichnyi, M., Nikitishin, A., Adamenko, I., Krykun, T., ... & Sobchuk, S. (2018). Budget policy of social development. doi:

Flayyih, H. H., & Khiari, W. (2023). An empirical study to detect agency problems in listed corporations: The emerging market study [Special issue]. Journal of Governance & Regulation, 12(1), 208–217.

Flayyih, H.H., (2016). The role of open budget in achieving of the transparency and responsibility and reflect it on the administrative and financial corruption. journal of Economics And Administrative Sciences, 22(90).‏

Flayyih, H.H., khiari, W. (2022). A COMPARATIVE STUDY TO REVEAL EARNINGS MANAGEMENT IN EMERGING MARKETS : EVIDENCE FROM TUNISIA AND IRAQ. International Journal of Professional Business Review, 7(5), 1–18.

Goode, M., & Malik, A. (2011). Beyond budgeting: the way forward?. Pakistan Journal of Social Sciences (PJSS), 31(2).‏

Hadi, M. R., Hasan, D. M. F., Flayyih, H. H., & Hussein, M. K. (2023). Green Banking: A Literature Review on Profitability and Sustainability Implications.Ishtar Journal of Economics and Business Studies,4(2).

Hadi, A. H., Ali, M. N., Al-shiblawi, G. A. K., Flayyih, H. H., Talab, H. R. (2023). The Effects of Information Technology Adoption on the Financial Reporting: Moderating Role of Audit Risk. International Journal of Economics and Finance Studies, 15 (01), 47-63.

Hamdan, K. H., Bachay, I. R., Flayyih, H. H., & Talab, H. R. (2018). Using Capital Budget and Sensitivity Analysis to Predict Future Cash Flows and Evaluate Investment Projects: Empirical Study at Iraqi Company for Production, Marketing and Meat and Field Crops. Journal of Engineering and Applied Sciences, 1-12.‏

Hänninen, V. (2013). Budgeting at a crossroads-The viability of traditional udgeting-A case study.‏

Hansen, S. C., Otley, D. T., & Van der Stede, W. A. (2003). Practice developments in budgeting: an overview and research perspective. Journal of management accounting research, 15(1), 95-116.‏

Hatmaker, D. M., & Hassan, S. (2023). When do women receive managerial support? The effects of gender congruence and the manager-employee relationship. Public Management Review, 25(1), 22-41.‏

Ho, A. T.-K. (2018). From Performance Budgeting to Performance Budget Management: Theory and Practice. Public Administration Review.

Hope, J., & Fraser, R. (2003). Who needs budgets?.‏

Horngren, C. T., Bhimani, A., Datar, S. M., & Foster, G. (2012). Management and cost accounting. Harlow: Financial Times/Prentice Hall.‏

Hussein, M. K., Ruaa Basil Noori Al-tekreeti, Hasan, M. F., & Flayyih, H. H. (2023). The Moderate Role of the Perceived Orientation of Information Technology in the Relationship between Human Capital and Organizational Innovation Mediating Orientations to Learning: Literature Review. Ishtar Journal of Economics and Business Studies, 4(1).

Jackson, C., & Starovic, D. (2004). Better Budgeting. Institute of Chartered Accountants in England and Wales. London: Chartered Institute of Management.‏

Maseer, R. W., Zghair, N.G., Flayyih, H. H. (2022). Relationship Between Cost Reduction and Reevaluating Customers' Desires: The Mediating Role of Sustainable Development. International Journal of Economics and Finance Studies,14 (04),330-344.

Miller, P., & Power, M. (2013). Accounting, organizing, and economizing: Connecting accounting research and organization theory. The academy of management annals, 7(1), 557-605.‏

Mitchell, D., Larson, S. E., Henley, T., Spranger, A., & Myser, S. (2022). A reflection of changing priorities? The reallocative impact of priority‐based budgeting in US municipalities. Public Budgeting & Finance, 42(3), 3-22.‏

Nikkeh, N. S., Hasan, S. I., Saeed, H. S., & Flayyih, H. H. (2022). The Role of Costing Techniques in Reduction of Cost and Achieving Competitive Advantage in Iraqi Financial Institutions. International Journal of Economics and Finance Studies, 14 (03), 430-447. https://doi.org10.34111/ijefs. 20220083

Olurankinse, F. (2011). Inter local government capital budget execution Comparism. American Journal of Economics and Business Administration, 3(3), 506-510.‏

Otley, D. T. (1978). Budget use and managerial performance. Journal of accounting research, 122-149.‏

Rickards, R. C. (2006). Beyond budgeting: boon or boondoggle?. Investment Management and Financial Innovations, (3, Iss. 2), 62-76.‏

Saliterer, I., Sicilia, M., & Steccolini, I. (2018). Public budgets and budgeting in Europe: state of the art and future challenges. The Palgrave handbook of public administration and management in Europe, 141-163.

Schick, A. (2007). Performance budgeting and accrual budgeting: Decision rules or analytic tools?. OECD Journal on budgeting, 7(2), 109-138.‏

Shim, J. K., Siegel, J. G., & Shim, A. I. (2011). Budgeting basics and beyond (Vol. 574). John Wiley & Sons.‏

Wildavsky, A. B. (1986). Budgeting: a comparative theory of the budgeting process. Transaction Publishers.‏

Williams, D. W. (2003). Measuring government in the early twentieth century. Public Administration Review, 63(6), 643-659.‏

Woo-Cumings, M. (Ed.). (2019). The developmental state. Cornell University Press.‏

Yang, F., Li, S., Gao, Y., Li, M., & Wu, P. (2022). Inconsistent Carbon Budget Estimation Using Dynamic/Static Carbon Density under Land Use and Land Cover Change: A Case Study in Henan Province, China. Land, 11(12), 2232.‏

Zeller, T. L., & Metzger, L. M. (2013). Good bye traditional budgeting, hello rolling forecast: has the time come?. American Journal of Business Education (AJBE), 6(3), 299-310.‏




How to Cite

Aidi, I. S., Ali, Z. N., & Flayyih, H. H. (2023). Is It Possible To Adopt A Budget Of Performance In The Iraqi Government Companies?. International Journal of Professional Business Review, 8(5), e01735.