The impact of implementing performance budgeting on the effectiveness of the general budget in government units

Abstract

This study aimed to analyze and evaluate the impact of applying performance budgeting on the effectiveness of the public budget in governmental units, using the University of Kirkuk as a case study. It sought to measure this impact through four main dimensions of the performance budgeting system: performance measurement system, integration of performance accounting with the budget cycle, reporting and control system, and infrastructure and organizational support. The research adopted the descriptive-analytical approach. Primary data was collected through a specially designed questionnaire distributed to a stratified random sample of (29) employees in the financial and administrative units and departments at the University of Kirkuk. Data were analyzed using the Statistical Package for the Social Sciences (SPSS) to test the research hypotheses using simple linear regression analysis. The reliability of the research instrument was confirmed using Cronbach's Alpha, which showed high reliability. The results of the statistical analysis revealed a statistically significant positive impact of applying performance budgeting on the effectiveness of the public budget through three dimensions: the performance measurement system (explaining 24.2% of the variance), the integration of performance accounting with the budget cycle (explaining 14.1% of the variance), and infrastructure and organizational support (explaining 26.4% of the variance). However, the results did not show a statistically significant impact of the reporting and control system on the effectiveness of the public budget in this sample.