Investigate the Reform of Iraq’s Budgeting System with the Approach of Establishing Performance Budgeting and Medium-Term Expenditure Framework

The purpose of this study is to investigate the requirements and mechanisms for reforming the budgeting system of Iraq with the approach of establishing an performance budgeting system, medium-term expenditure framework and accrual accounting system. The study population is university faculty members, senior managers, financial managers, and financial and budget experts of Iraqi government organizations between 2021 and 2022, which according to the conditions applied, 65 people as a sample. Statistically selected. The data required for the research is collected through library and field methods and through library research and classical answer and questionnaires, Delphi and questionnaires. In order to answer the research questions, using qualitative content analysis, indicators and requirements for reforming the budgeting system of Iraq were identified in the form of three groups of objects, strategies and results and consequences. The classical Delphi questionnaire was designed to validate the theoretical model using the identified indicators, and was agreed upon by the research experts during three stages of distribution. Descriptive statistics analysis was performed using central characteristics and dispersion and measuring the validity and reliability of questionnaires through structural equation modeling by heuristic confirmation factor models and Cronbach’s alpha coefficient in order to rank the factors affecting the reform of the Iraqi budget system. Friedman nonparametric test was used. The results of statistical tests confirm the validity and reliability of the research questionnaire and the results of the Friedman test show that the impact of the identified indicators on the reform of the budgeting system in Iraq has the same rank and there is no prioritization between them. The results of the research confirm the use of the program budgeting method in the budget of Iraq and the non-implementation of the operational budgeting system, the medium-term expenditure framework and the accrual accounting system in the government organizations of this country. According to the agreed theoretical model, the implementation of operational budgeting is considered as an integral part of the medium-term expenditure framework and the implementation of the medium-term expenditure framework increases the quality of operational budgeting implementation and the resulting information. Implementation of the operational budgeting system and medium-term expenditure framework is recommended.