Document Type : Original Article
Authors
1
Assistant Professor, accounting group,Tabriz branch, Islamic azad university, tariz, iran
2
Ph.D. student, Accounting, Tabriz branch, Islamic Azad University, Tabriz, Iran.
3
Associate Professor, Accounting Department, Tabriz Branch, Islamic Azad University, Tabriz, Iran
4
Assistant Professor, Accounting Department, Tabriz Branch, Islamic Azad University, Tabriz, Iran.
10.22034/iaas.2023.381273.1417
Abstract
Objective: Results-oriented performance-based budgeting as a budget management system helps to plan and integrate multi-year strategic plans, financial risk assessment, policy planning, public sector budget cycle, programmatic budget cycle, focusing on social responsibilities and stakeholder participation. By relying on the existing literature and using the multi-faceted grounded theory, the current research aims to calculate the bases and effective strategies of results-oriented performance-based budgeting in the public sector of the Kurdistan Region of Iraq.
Method: The method of the current research is based on a multi-facet grounded theory, the statistical population of which comprises experts in public finance, expert professors of public administration, and auditors of executive bodies in the Kurdistan region of Iraq. Likewise, the purposeful mixed sampling method has been used to achieve theoretical saturation and validation of the research findings with the existing literature. Sixteen semi-structured interviews were done.
Results: The findings revealed that the platforms and strategies effective on results-oriented performance-based budgeting include: cultural, social, and political strategies (24 indicators), technical and structural reforms (22 indicators), economic reforms (18 indicators), strengthening knowledge and skill of manpower at different levels (11 indicators), providing a legal and regulatory platform (11 indicators). Moreover, economic growth and infrastructure development, besides acquiring public trust and establishing social justice are cultural and economic consequences of performance-based budgeting in the Kurdistan region of Iraq.
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