implementation of performance-based budgeting and accrual accounting in public organizations in iraq

The purpose of this research is to investigate the current state of budgeting and accounting in iraqi public organizations and develop a conceptual framework and model for the implementation of performance-based budgeting and accrual accounting in these organizations. the required data were collected through an open-ended questionnaire and the delphi technique, and qualitative content analysis was used to identify the requirements for the implementation of performance-based budgeting and accrual accounting in iraq. the population consisted of faculty members, senior managers, financial managers, and financial and budget experts in iraqi public organizations over the period 2021-2022. using purposive sampling, 65 individuals were selected as the sample. descriptive data were analyzed using measures of central tendency and dispersion, and the validity and reliability of the instrument were assessed through face validity and cronbach’s alpha. the results indicated the absence of performance-based budgeting and accrual accounting in iraqi public organizations, and conceptual frameworks and models are proposed for the implementation of these systems.