BALANCING PROGRAMS AND PERFORMANCE AND ITS IMPACT ON THE DEVELOPMENT OF INVESTMENT PROJECTS IN THE IRAQI ENVIRONMENT EMPIRICAL STUDY IN FINANCE AND PLANNING MINISTRY
The study aims to clarify the role of program budget and performance in the development of investment projects in the state's general budget, and to shed light on the state of confusion and shortcomings in controlling the expenditures of investment projects in light of the current situation of the federal budget information structure. The research presents the development of the concept of program budgeting and performance and the importance of moving to it and the extent to which the budget reflects the performance and government programs, in addition to that, the concept of investment budgets and the factors affecting the preparation and implementation of investment budgets, and a statement of investment budgets and their role in rationalizing spending and controlling the investment budget in light of the application of program and performance budgets. The problem of the study was represented by the following two questions, the first question: Is there a correlation between program budget and performance and the development of investment projects in the Iraqi environment? And the second question is, is there a significant impact relationship between the program budget, performance, and the development of investment projects in the Iraqi environment. A random sample of the study population, and accordingly, 250 questionnaire forms were distributed to both ministries, and 223 questionnaires were recovered from them, and after checking them, 13 forms were neglected due to the lack of information about them, as it was relied on 210 valid forms for analysis, and the researcher used programs The statistical package (spss +24) in analyzing data and extracting its results. The research found that there is a direct, significant correlation between the variable of program budget and performance and the variable of development of investment projects, meaning that whenever the budget is prepared according to the program budget and performance, it will contribute to an increase in the development of investment projects, as the value of the correlation coefficient (0.518) appeared positive and significant (Significant). At a significant (0.05) level, the value of Sig. of (0.000 less than the level of significance 0.05)) and this result indicates the rejection of the null hypothesis (H0) and the acceptance of the alternative hypothesis (H1). And the value of the F-test statistic between balancing performance programs and developing investment projects amounted to (76.107), and its probabilistic value is (Sig.= 0.000), which is less than the level of significance, and this means that there is a significant effect of balancing programs and performance on the development of investment projects.
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