Unveiling the Challenges and Processes of Implementing Program and Performance Budget for Government Universities in Iraq

Abstract

This study aims to identify the challenges facing the implementation process and necessary processes for the successful implementation of Program and Performance Budget (PPB) in Iraqi universities. Employing a qualitative approach, data was gathered through in-depth, semi-structured focus group discussions involving top management and financial department representatives from the University of Baghdad, the University of Al-Qadisiyah, and the University of Muthanna, totaling 30 participants. Utilizing Nvivo software, the data was analyzed to generate a word cloud, where larger-sized words indicated greater repetitions and higher impact rates. Thematic analysis techniques were subsequently applied for a more detailed understanding. The findings underscore numerous challenges in PBB implementation, including issues related to management competence, organizational commitment, financial constraints, and the unique features of PPB. Key thematic areas for necessary processes are the measurement system and the approach to implementation. The contribution of the theoretical study is to supplement previous literature that is concerned with trying to find an alternative to the traditional method of preparing the budget. The current study showed the challenges associated with implementing the PPB in the Iraqi context and the necessary procedures for that.  The study focuses on Iraqi government universities. This empirical evidence contributes to a comprehensive understanding of the challenges and processes associated with PBB implementation, serving as a valuable guide for university management.