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Public Budgeting in Jordan: Governance Structure and Budget Preparation Process

Author

Listed:
  • Abdel-Hakim O. Akhoershaideh

    (Department of Public Administration, University of Jordan, Amman, Jordan)

  • Wa’ed Alshoubaki

    (Department of Public Administration, University of Jordan, Amman, Jordan)

Abstract

This study describes the Jordanian governance structure and the public budget preparation process. It discusses the political and administrative system through reviewing the legislative authority, executive authority, and judicial authority, as well as their roles within the separation of powers and checks and balances principles. It addresses the budgetary process cycle and the four main phases: the preparation of a national budget proposal phase, the national budget adoption phase, the national budget execution phase, and the evaluation and auditing phase. In this study, we illustrate how Jordan unitizes a mixed budgeting format as an approach to organizing and presenting information about resource allocations and plans of action. In essence, the public budgeting format combines line item, program, and performance budgeting to ensure efficient allocation of resources, enhance public performance outcomes, and tightly control public spending.

Suggested Citation

  • Abdel-Hakim O. Akhoershaideh & Wa’ed Alshoubaki, 2019. "Public Budgeting in Jordan: Governance Structure and Budget Preparation Process," Journal of Social Sciences (COES&RJ-JSS), , vol. 8(2), pages 270-278, April.
    • Handle: RePEc:jso:coejss:v:8:y:2019:i:2:p:270-278
    DOI: 10.25255/jss.2019.8.2.270.278
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    References listed on IDEAS

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    1. Key, V. O., 1940. "The Lack of a Budgetary Theory," American Political Science Review, Cambridge University Press, vol. 34(6), pages 1137-1144, December.
    2. Ghalia Ammari & Barween Al Kurdi & Muhammad Alshurideh & Bader Obeidat & Al-Hareth Abu Hussien & Ala¡¯aldin Alrowwad, 2017. "Investigating the Impact of Communication Satisfaction on Organizational Commitment: A Practical Approach to Increase Employees¡¯ Loyalty," International Journal of Marketing Studies, Canadian Center of Science and Education, vol. 9(2), pages 113-133, April.
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