نوع المشرف

مشرف رئيسي

تاريخ الاشراف على الرسالة من

2020

الى

2021

اسم الطالب

Kawther Mohammad Nofal

ملخص الرسالة

The study aimed to demonstrate the impact of implementing Results-Oriented Budgeting in rationalizing public spending in Jordan. To demonstrate Results-Oriented Budgeting (ROB) methodology and its relevance to the public sector, to demonstrate continuous improvements to the Jordanian public budget, to demonstrate the mechanism and requirements for preparing and implementing the Jordanian public budget in accordance with the ROB approach and monitoring its performance. To achieve the objectives of the study, a questionnaire was prepared as a study tool by using (Google Drive) which was distributed to (294) employees who work in preparing, implementing and following up the budget, (194) questionnaires were accepted out of (197) questionnaires received, (3) uncompleted questionnaires were excluded for lack of completion. The questionnaire included (5) axes through which measure the implementation of the results-oriented budget in Jordan, the efficiency and effectiveness of public spending, financial control over public spending, monitoring and evaluation of general performance. The study relied on the descriptive approach and the inferential (analytical) approach. The results of the study showed that the implementation of results-oriented budgeting achieved a high degree of implementation. Rationalization of public spending, efficiency of public spending, effectiveness of public spending, monitoring and performance evaluation achieved a moderate degree of implementation. Public financial control achieved a high degree of performance. The results of the study also showed that there is an effect of implementing results-oriented budgeting on rationalizing public spending for all axes. The study recommends the importance of deepening knowledge of applying government accounting according to the basis of accrual, paying attention to advanced training courses, supporting linking financial allocations to assessing the results of budget programs and their activities, working on the sustainability of the effectiveness of financial systems and performance evaluation systems to ensure the effective implementation of ROB, and paying attention to performance indicators and their measurements with sufficient neutrality and objectivity, to support the rationalization of public spending, pay more attention to cost accounting and study the economic feasibility of programs and projects within a reasonable and commensurate way with the nature of spending and its justification, and the need to prepare studies and analyzes of the public spending structure, and to support accountability and transparency in allocating public resources and following up on their implementation.