A proposed model for improving accounting measurement using program budgeting and performance accounting within the framework of process re-engineering: an applied study at the Iraqi University

Abstract

Seeks this research to formulate a model for measuring accounting using budget programs and calculators for performance to improve productivity and effectiveness of government spending at the Iraqi university regulations and raise the efficiency of decisions spending programs on educational activities and research and university environment, depending \"on the entrance re-engineering processes (Business Process Re-Engineering) before thinking of bringing the budget programs, accounting for performance (Program Budget Performance Accounting) input alternative to balancing public traditional state (budget items) and the final account, and as a result of the effects of inadequate public budget allocations for state and needed to spend on the implementation of activities of public universities at a time increasingly obligations of the state toward service level Social Iraqi university students with stick at the same time when preparing estimates uses current and capital necessary to implement these commitments philosophy general budget (budget spending items) (Generally or expenditure budget) that do not provide the accounting system of government means and appropriate methods to produce reliable accounting information necessary to measure the productivity of government spending (Expenditure Productivity) in the Iraqi government universities, The search ended set of results summarize the most prominent of the following :-
1- There is no relation between the input of the accounting system for universities and outputs a result of the lack of structure activities compatible with the mission and objectives of the public universities in Iraq and achieve its strategy.
2- Being to maximize the value of the output of university activities when they are deleted and operations activities which have value of the university or its students.
3- Is minimized (reduce) the cost of inputs university activities when they are combining operations engineered compliant In light of these results, research was presented a synthesis of commendations from most important of the following:-
a. The need to recruit and determine the structure of activities compatible with the mission and objectives of the Iraqi government universities (including Iraqi university) achieves strategic interdependence between the inputs and outputs of the accounting system to service units and the activities of the universities.
b. The need to re-engineering operations activities of these universities..
c. The need to adopt the philosophy of balancing component programs of these activities and accounting for their performance.
d. The need to develop user accounts in units of these universities as part of the structures of their activities.