Facilitators and leadership styles: theoretical drivers for performance budgeting adoption in Iraq’s higher education sector
This study investigates the adoption of performance-based budgeting (PBB) in Iraq’s Ministry of Higher Education and Scientific Research (MOHE), addressing challenges in aligning budgeting practices with performance outcomes. Motivated by gaps in the literature on public sector budget reforms, parti...
| Main Authors: | , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Cogent OA
2025
|
| Online Access: | http://psasir.upm.edu.my/id/eprint/120875/ http://psasir.upm.edu.my/id/eprint/120875/1/120875.pdf |
| _version_ | 1848868235329404928 |
|---|---|
| author | Khudhair, Ali Hussein Daud, Zaidi Mat Abdul Razak Mustafa, Hasri Al-Zubaidi, Ali Naeem Jasim |
| author_facet | Khudhair, Ali Hussein Daud, Zaidi Mat Abdul Razak Mustafa, Hasri Al-Zubaidi, Ali Naeem Jasim |
| author_sort | Khudhair, Ali Hussein |
| building | UPM Institutional Repository |
| collection | Online Access |
| description | This study investigates the adoption of performance-based budgeting (PBB) in Iraq’s Ministry of Higher Education and Scientific Research (MOHE), addressing challenges in aligning budgeting practices with performance outcomes. Motivated by gaps in the literature on public sector budget reforms, particularly in Iraq and other developing countries, the study surveys 317 MOHE employees. It employs partial least squares structural equation modelling to analyze internal and external factors and the moderating roles of transactional and servant leadership styles. The findings reveal that transactional leadership significantly enhances PBB facilitation, while servant leadership has an indirect effect, emphasizing the need for a balanced leadership approach. By contributing to contingency theory, the study highlights the critical role of facilitators in PBB implementation and aligns with global public sector budgeting reforms. These results provide strategic insights for higher education administrators and policymakers, particularly in contexts with centralized governance and limited financial autonomy. Despite focusing on Iraq’s higher education sector, the insights may have implications for other developing nations facing similar challenges and suggest avenues for future research, including qualitative studies to explore these dynamics further. |
| first_indexed | 2025-11-15T14:49:10Z |
| format | Article |
| id | upm-120875 |
| institution | Universiti Putra Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T14:49:10Z |
| publishDate | 2025 |
| publisher | Cogent OA |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | upm-1208752025-10-15T01:04:36Z http://psasir.upm.edu.my/id/eprint/120875/ Facilitators and leadership styles: theoretical drivers for performance budgeting adoption in Iraq’s higher education sector Khudhair, Ali Hussein Daud, Zaidi Mat Abdul Razak Mustafa, Hasri Al-Zubaidi, Ali Naeem Jasim This study investigates the adoption of performance-based budgeting (PBB) in Iraq’s Ministry of Higher Education and Scientific Research (MOHE), addressing challenges in aligning budgeting practices with performance outcomes. Motivated by gaps in the literature on public sector budget reforms, particularly in Iraq and other developing countries, the study surveys 317 MOHE employees. It employs partial least squares structural equation modelling to analyze internal and external factors and the moderating roles of transactional and servant leadership styles. The findings reveal that transactional leadership significantly enhances PBB facilitation, while servant leadership has an indirect effect, emphasizing the need for a balanced leadership approach. By contributing to contingency theory, the study highlights the critical role of facilitators in PBB implementation and aligns with global public sector budgeting reforms. These results provide strategic insights for higher education administrators and policymakers, particularly in contexts with centralized governance and limited financial autonomy. Despite focusing on Iraq’s higher education sector, the insights may have implications for other developing nations facing similar challenges and suggest avenues for future research, including qualitative studies to explore these dynamics further. Cogent OA 2025 Article PeerReviewed text en cc_by_4 http://psasir.upm.edu.my/id/eprint/120875/1/120875.pdf Khudhair, Ali Hussein and Daud, Zaidi Mat and Abdul Razak Mustafa, Hasri and Al-Zubaidi, Ali Naeem Jasim (2025) Facilitators and leadership styles: theoretical drivers for performance budgeting adoption in Iraq’s higher education sector. Cogent Business and Management, 12 (1). art. no. 2437140. pp. 1-20. ISSN 2331-1975 https://www.tandfonline.com/doi/full/10.1080/23311975.2024.2437140 10.1080/23311975.2024.2437140 |
| spellingShingle | Khudhair, Ali Hussein Daud, Zaidi Mat Abdul Razak Mustafa, Hasri Al-Zubaidi, Ali Naeem Jasim Facilitators and leadership styles: theoretical drivers for performance budgeting adoption in Iraq’s higher education sector |
| title | Facilitators and leadership styles: theoretical drivers for performance budgeting adoption in Iraq’s higher education sector |
| title_full | Facilitators and leadership styles: theoretical drivers for performance budgeting adoption in Iraq’s higher education sector |
| title_fullStr | Facilitators and leadership styles: theoretical drivers for performance budgeting adoption in Iraq’s higher education sector |
| title_full_unstemmed | Facilitators and leadership styles: theoretical drivers for performance budgeting adoption in Iraq’s higher education sector |
| title_short | Facilitators and leadership styles: theoretical drivers for performance budgeting adoption in Iraq’s higher education sector |
| title_sort | facilitators and leadership styles: theoretical drivers for performance budgeting adoption in iraq’s higher education sector |
| url | http://psasir.upm.edu.my/id/eprint/120875/ http://psasir.upm.edu.my/id/eprint/120875/ http://psasir.upm.edu.my/id/eprint/120875/ http://psasir.upm.edu.my/id/eprint/120875/1/120875.pdf |