A comprehensive model of outcome-oriented performance budgeting for the executive organizations of the Kurdistan Region of Iraq
Subject Areas : Management Accounting
dlshad zanghaneh
1
(. Ph.D. student, Accounting, Tabriz branch, Islamic Azad University, Tabriz, Iran)
مهدی زینالی
2
(ندارد)
Younes Badavar Nahandi
3
(Associate professor, Islamic Azad University, Tabriz branch)
mehdi alinajad
4
(. Assistant Professor, Accounting Department, Tabriz Branch, Islamic Azad University, Tabriz, Iran)
Keywords: Performance budgeting, Outcome-oriented budgeting, Economic improvement and political communication, Structural and technical factors, , Responsibility.,
Abstract :
Aim: The present study provides a comprehensive budgeting model based on outcome-oriented performance for the public sector of the Kurdistan Region of Iraq. Methods: The study method was of a mixed type. It was conducted using a sequential exploratory design. It was first conducted in the qualitative phase and then in the quantitative phase. The statistical population of the study in the qualitative section included experts in the field of public finance and expert professors of public administration in the Kurdistan region of Iraq by using purposeful mixed sampling. Using interviews, 16 semi-structured interviews were conducted in this section until theoretical saturation. Also, 232 researcher-made questionnaires were developed and distributed to measure the impact of each emerging component in the quantitative section. In this regard, to validate the final model of the study, a structural equation approach was used in PLS software to fit the model. Results: The results revealed that cultural, environmental, and social factors (0.396), structural and technical factors (0.435), financial and economic factors (0.331), management and knowledge factors (0.493), and political and supervisory factors (0.559) are interfering factors in the budgeting based on outcome-oriented performance in the Kurdistan region of Iraq. Also, providing the cultural and social conditions (0.490), structural and technical reforms (0.493), economic improvement and political communication (0.530), strengthening the knowledge and skills of human resources (0.421), and legal and supervisory conditions (0.397) were effective budgeting strategies based on outcome-oriented performance.