Understanding the catalysts and obstacles: the path to performance budgeting in Iraq's higher education sector
Amid growing pressures for efficient governance, performance budgeting (PB) emerges as a crucial reform in developing regions, particularly Iraq, where traditional models have faltered. This study in- vestigates the adoption of PB within Iraq's higher education sector, using a quantitative appr...
| Main Authors: | , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Scientifia Canada
2024
|
| Online Access: | http://psasir.upm.edu.my/id/eprint/117702/ http://psasir.upm.edu.my/id/eprint/117702/1/117702.crdownload |
| _version_ | 1848867317921873920 |
|---|---|
| author | Mat Daud, Zaidi Khudhair, Ali Hussein Mustafa @ Abdul Razak, Hasri Jasin, Ali Naeem |
| author_facet | Mat Daud, Zaidi Khudhair, Ali Hussein Mustafa @ Abdul Razak, Hasri Jasin, Ali Naeem |
| author_sort | Mat Daud, Zaidi |
| building | UPM Institutional Repository |
| collection | Online Access |
| description | Amid growing pressures for efficient governance, performance budgeting (PB) emerges as a crucial reform in developing regions, particularly Iraq, where traditional models have faltered. This study in- vestigates the adoption of PB within Iraq's higher education sector, using a quantitative approach. Data from 401 respondents were analyzed through Partial Least Squares Structural Equation Modeling (PLS- SEM) to explore the influence of internal and external pressures and identify adoption barriers. Results revealed that internal pressures significantly promote PB adoption, while external pressures underscore the global trend towards accountable budgeting. However, persistent barriers, such as institutional re- sistance and resource scarcity, impede effective adoption. These findings underline the necessity for tailored approaches to PB in contexts like Iraq, offering insights for policymakers on overcoming these challenges. |
| first_indexed | 2025-11-15T14:34:35Z |
| format | Article |
| id | upm-117702 |
| institution | Universiti Putra Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T14:34:35Z |
| publishDate | 2024 |
| publisher | Scientifia Canada |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | upm-1177022025-06-10T07:29:31Z http://psasir.upm.edu.my/id/eprint/117702/ Understanding the catalysts and obstacles: the path to performance budgeting in Iraq's higher education sector Mat Daud, Zaidi Khudhair, Ali Hussein Mustafa @ Abdul Razak, Hasri Jasin, Ali Naeem Amid growing pressures for efficient governance, performance budgeting (PB) emerges as a crucial reform in developing regions, particularly Iraq, where traditional models have faltered. This study in- vestigates the adoption of PB within Iraq's higher education sector, using a quantitative approach. Data from 401 respondents were analyzed through Partial Least Squares Structural Equation Modeling (PLS- SEM) to explore the influence of internal and external pressures and identify adoption barriers. Results revealed that internal pressures significantly promote PB adoption, while external pressures underscore the global trend towards accountable budgeting. However, persistent barriers, such as institutional re- sistance and resource scarcity, impede effective adoption. These findings underline the necessity for tailored approaches to PB in contexts like Iraq, offering insights for policymakers on overcoming these challenges. Scientifia Canada 2024-08-30 Article PeerReviewed text en cc_by_nc_4 http://psasir.upm.edu.my/id/eprint/117702/1/117702.crdownload Mat Daud, Zaidi and Khudhair, Ali Hussein and Mustafa @ Abdul Razak, Hasri and Jasin, Ali Naeem (2024) Understanding the catalysts and obstacles: the path to performance budgeting in Iraq's higher education sector. The Journal of Entrepreneurship, Business and Economics (JEBE), 12 (1). pp. 124-189. ISSN 2345-4695 http://www.scientificia.com/index.php/JEBE/article/view/220 |
| spellingShingle | Mat Daud, Zaidi Khudhair, Ali Hussein Mustafa @ Abdul Razak, Hasri Jasin, Ali Naeem Understanding the catalysts and obstacles: the path to performance budgeting in Iraq's higher education sector |
| title | Understanding the catalysts and obstacles: the path to performance budgeting in Iraq's higher education sector |
| title_full | Understanding the catalysts and obstacles: the path to performance budgeting in Iraq's higher education sector |
| title_fullStr | Understanding the catalysts and obstacles: the path to performance budgeting in Iraq's higher education sector |
| title_full_unstemmed | Understanding the catalysts and obstacles: the path to performance budgeting in Iraq's higher education sector |
| title_short | Understanding the catalysts and obstacles: the path to performance budgeting in Iraq's higher education sector |
| title_sort | understanding the catalysts and obstacles: the path to performance budgeting in iraq's higher education sector |
| url | http://psasir.upm.edu.my/id/eprint/117702/ http://psasir.upm.edu.my/id/eprint/117702/ http://psasir.upm.edu.my/id/eprint/117702/1/117702.crdownload |