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THE ROLE OF PARTICIPATION, DISCLOSURE, AND TRANSPARENCY IN THE GOVERNMENT BUDGET
Corresponding Author(s) : Mohammed Jabbar Fashakh
Humanities & Social Sciences Reviews,
Vol. 8 No. 4 (2020): July
Abstract
Purpose: This study aims to highlight the concept of public budget to become acquainted with the notion of participation. We also try to clarify the role of social organizations in the general budget and Shed light on the role of the State in the disclosure and transparency of public funds.
Methodology: Practically, the study depends on a questionnaire prepared statistically to analyze Financial Statements of the General Budget for three frequent years (2015, 2016, and 2017).
Main Findings: The aftereffects of the monetary and measurable examination show that there is no straightforwardness and exposure by the legislature during its distribution of the general financial plan of the last and last records. In addition, incomprehensiveness of the financial plan by a proper measure of straightforwardness and divulgence, the Ministry of Finance reports incorporate information and disaggregated information on government consumption, open obligation, and how to cover inability.
Application of Study: The best application of this research is to regulate and manage the government's economic resources and public budget, and how to spend and deal with them in appropriate ways in accordance with the regulations and instructions for providing services to the people.
Novelty/Originality: The significance of the exploration exists in keeping up the job of individual and the general public and their degree of cooperation in the strategy-making process. In other words, the issue of the examination lies without the cooperation of residents and social associations in the arrangement and execution of the general financial plan.
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- Abed Al-Haleem, R., & Diab, U. (2014). Transparency of the Government Budget. Issued by the Economic and Social Justice Dept., Cairo.
- Al-Arini, B. A. A. (2007). Proposed Framework for Implementing Zero Basis in the Preparation of the Universities Budget and intermediate quantities in the Gaza Strip. Master Thesis, Quantum of Commerce, Islamic University of Gaza, Gaza.
- Al-Azzi, A. G. (2014). The Extent of Appropriateness of Budget Allocations in the Higher Governmental Blind Institutions University of the Middle East. Amaf, Jordan.
- Al-Bakhtawi, H. F. (2011). Strengthens the effectiveness of the public budget in competition according to the standards of justice for a period of (2003-2009). Master’s degree, Mustansiriya University, Arj.
- Al-Jajawi, T. M. A., & Al-Masoudi, H. A. (2018). Financial Accounting and Standards International Financial Reporting Company, Dar Al Kutub Foundation, Baghdad, Iraq.
- Al-Kafarneh, A. H. (2016). Social Accountability and Impact on Public Budget Transparency in Governmental Facilities in the Master of Business Administration. Quantum of Commerce, Islamic University, Gaza.
- Al-Washah, M. A. F., Al-Nabalisi, Z. H., & Abu Al-Adous, M. Y. (2018). Standard for disclosure of financial information for the government sector and its role in raising the efficiency of accounting disclosure Financial Reports, prepared by the Islamic University for Economic and Management Studies.
- Asafour, M. S. (1988). General Budget. Kingdom of Saudi Arabia.
- Azzahwi, S. A. (2008). Financial control on the implementation of the general budget in the Iraqi law, Baghdad, the media department of the House of Representatives.
- Bakron, A. (2012). The decision-making in the general budget of the National Authority and influenced the estimates Budget. MA, Islamic University, Gaza.
- Breton, A. (2007). The economics of transparency in politics. Ashgate Publishing, Ltd.
- Financial and Financial Management Codes, (2004). Al-Waqa'a Newspaper. No. 3984.
- Granof, M. H., Khumawala, S. B., Calabrese, T. D., & Smith, D. L. (2016). Government and not-for-profit accounting: Concepts and practices. John Wiley & Sons.
- Huges, J. (2013). A compilation and certification program for developing countries. International Journal of Governmental Financial Management, 13(1), 1-14.
- International Monetary Fund- Manual Transparency of the General Budget (2011). Principles of Public Finance Transparency. https://www.imf.org/external/np/fad/trans/ara/ft-codea.pdf
- International Budget Partnership (IBP), Open Budget Survey Report "Open Budgets, Development Levels Living "(b), September 2015.
- Kahina, R. & Suad, S. M. (2016). The Implications of the Cooperate Governance on the Markets. Melaf Journal of Science and studies, 3.
- Lister, S. (2010). Fostering Social Accountability: From Principle to Practice–A Guidance Note.
- Longman Business English Dictionary, (2009). Pearson Education Limited England.
- Lutfi, A. A. (2007). Department of Labor, using Accounting Information. University House. Alexandria.
- Mahmood, R. S. (2011). Government Accounting. Dar Al-Masirah for Publishing, Distribution and Printing, Al-Ardaf.
- Mahmoud, I. H. (2006). Companies are transparent and disclosure. Dar Alnidah Arab, Qahira.
- Ramkumar, V. (2008). Our money, our responsibility: a citizens' guide to monitoring government expenditures. International budget project (IBP).
- Saloom, Hassan Abdulkareem (2001). Theoretical and practical theory of government accounting. Dar Al Kutub for printing and Publishing, Baghdad.
- Samuelson, P. A., & Nordhaus, W.D. (2001). Macroeconomics. McGraw- Hill Irwin, seventeenth edition, USA.
- Sayogo, D. S., & Harrison, T. (2012). Effects of the internet and sociocultural factors on budget transparency and accountability. In Proceedings of the 13th Annual International Conference on Digital Government Research pp. 11-20. https://doi.org/10.1145/2307729.2307733 DOI: https://doi.org/10.1145/2307729.2307733
- Sonny, P. (2003). Prioritized program budget: General policy guidelines and preparation procedures. State of Georgia.
- Wahab, A. M. A. (2017). The Basics of Government Accounting in the Applications of Statistics Government Finance GSF Modern. Dar Al Ketab Mussof and Nashrov, Karbala, Al-Arq.
- Zaiter, A. (2012). The Role of Protected Income in Financing the General Budget of a State. Published Master Thesis, Azir University, and Gaza.
References
Abed Al-Haleem, R., & Diab, U. (2014). Transparency of the Government Budget. Issued by the Economic and Social Justice Dept., Cairo.
Al-Arini, B. A. A. (2007). Proposed Framework for Implementing Zero Basis in the Preparation of the Universities Budget and intermediate quantities in the Gaza Strip. Master Thesis, Quantum of Commerce, Islamic University of Gaza, Gaza.
Al-Azzi, A. G. (2014). The Extent of Appropriateness of Budget Allocations in the Higher Governmental Blind Institutions University of the Middle East. Amaf, Jordan.
Al-Bakhtawi, H. F. (2011). Strengthens the effectiveness of the public budget in competition according to the standards of justice for a period of (2003-2009). Master’s degree, Mustansiriya University, Arj.
Al-Jajawi, T. M. A., & Al-Masoudi, H. A. (2018). Financial Accounting and Standards International Financial Reporting Company, Dar Al Kutub Foundation, Baghdad, Iraq.
Al-Kafarneh, A. H. (2016). Social Accountability and Impact on Public Budget Transparency in Governmental Facilities in the Master of Business Administration. Quantum of Commerce, Islamic University, Gaza.
Al-Washah, M. A. F., Al-Nabalisi, Z. H., & Abu Al-Adous, M. Y. (2018). Standard for disclosure of financial information for the government sector and its role in raising the efficiency of accounting disclosure Financial Reports, prepared by the Islamic University for Economic and Management Studies.
Asafour, M. S. (1988). General Budget. Kingdom of Saudi Arabia.
Azzahwi, S. A. (2008). Financial control on the implementation of the general budget in the Iraqi law, Baghdad, the media department of the House of Representatives.
Bakron, A. (2012). The decision-making in the general budget of the National Authority and influenced the estimates Budget. MA, Islamic University, Gaza.
Breton, A. (2007). The economics of transparency in politics. Ashgate Publishing, Ltd.
Financial and Financial Management Codes, (2004). Al-Waqa'a Newspaper. No. 3984.
Granof, M. H., Khumawala, S. B., Calabrese, T. D., & Smith, D. L. (2016). Government and not-for-profit accounting: Concepts and practices. John Wiley & Sons.
Huges, J. (2013). A compilation and certification program for developing countries. International Journal of Governmental Financial Management, 13(1), 1-14.
International Monetary Fund- Manual Transparency of the General Budget (2011). Principles of Public Finance Transparency. https://www.imf.org/external/np/fad/trans/ara/ft-codea.pdf
International Budget Partnership (IBP), Open Budget Survey Report "Open Budgets, Development Levels Living "(b), September 2015.
Kahina, R. & Suad, S. M. (2016). The Implications of the Cooperate Governance on the Markets. Melaf Journal of Science and studies, 3.
Lister, S. (2010). Fostering Social Accountability: From Principle to Practice–A Guidance Note.
Longman Business English Dictionary, (2009). Pearson Education Limited England.
Lutfi, A. A. (2007). Department of Labor, using Accounting Information. University House. Alexandria.
Mahmood, R. S. (2011). Government Accounting. Dar Al-Masirah for Publishing, Distribution and Printing, Al-Ardaf.
Mahmoud, I. H. (2006). Companies are transparent and disclosure. Dar Alnidah Arab, Qahira.
Ramkumar, V. (2008). Our money, our responsibility: a citizens' guide to monitoring government expenditures. International budget project (IBP).
Saloom, Hassan Abdulkareem (2001). Theoretical and practical theory of government accounting. Dar Al Kutub for printing and Publishing, Baghdad.
Samuelson, P. A., & Nordhaus, W.D. (2001). Macroeconomics. McGraw- Hill Irwin, seventeenth edition, USA.
Sayogo, D. S., & Harrison, T. (2012). Effects of the internet and sociocultural factors on budget transparency and accountability. In Proceedings of the 13th Annual International Conference on Digital Government Research pp. 11-20. https://doi.org/10.1145/2307729.2307733 DOI: https://doi.org/10.1145/2307729.2307733
Sonny, P. (2003). Prioritized program budget: General policy guidelines and preparation procedures. State of Georgia.
Wahab, A. M. A. (2017). The Basics of Government Accounting in the Applications of Statistics Government Finance GSF Modern. Dar Al Ketab Mussof and Nashrov, Karbala, Al-Arq.
Zaiter, A. (2012). The Role of Protected Income in Financing the General Budget of a State. Published Master Thesis, Azir University, and Gaza.