The effect of Program Budget on Improving the Level of Planning and Accountability Processes of Iraqi Public Universities with an Expert Perception Approach (in Persian)

Purpose: The purpose of this study is the effect of using program budget in planning and accountability of Iraqi state universities. Methodology: This field research was conducted in Basra University, Iraq, with a practical approach. The statistical community includes the university president, vice presidents, financial manager and faculty members related to accounting, auditing, management, taxation and economics. This study has qualitative and quantitative sections, in the qualitative section, purposive sampling was used, and in the quantitative section, simple random sampling was used. Data were collected by questionnaire and analyzed by structural equation method. Findings: The results of the hypotheses revealed that there is a significant relationship between the use of program budgeting and planning. Additionally, there is a significant relationship between the use of program budgeting and accountability. On the one hand, a significant relationship was found between advanced tools and technologies, government support, integrated government systems, and scientific and practical competence in improving the level of financial planning. Moreover, a significant relationship was found between advanced tools and technologies, government support, integrated government systems, and scientific and practical competence in measuring the effectiveness of financial planning. Furthermore, a significant relationship was found between advanced tools and technologies, government support, integrated government systems, and scientific and practical competence in accountability. Originality/ value: Iraq's public universities, including Basra University, face significant funding shortfalls that hinder their ability to provide quality education. By promoting effective budgeting and planning practices, this study aims to contribute to the long-term sustainability of Basra University and support the country's development goals.