The Impact of Digital Budgeting on Enhancing Financial Sustainability and Improving Public Expenditure Efficiency: An Analytical Study in the Iraqi Environment
الملخص
This study aims to analyze the impact of implementing digital budgeting on enhancing financial sustainability and improving public expenditure efficiency in the Iraqi financial environment, by examining the relationship between the shift toward digital systems in public budget preparation and execution and key indicators of financial efficiency and sustainability. The study adopts a descriptive-analytical approach based on reviewing recent literature and reports issued by international financial institutions, in addition to developing a conceptual framework that illustrates the relationships among the study variables.
The findings indicate that adopting digital budgeting significantly contributes to improving financial transparency, reducing financial waste, and enhancing the efficiency of public resource allocation, thereby supporting long-term financial sustainability. The results also reveal that weak digital infrastructure and limited e-governance applications represent major challenges to the effective implementation of this transformation in Iraq.
The study concludes that accelerating the adoption of digital budgeting systems within public financial management reform is essential in line with international standards of transparency and governance.
التنزيلات
المراجع
1. Afonso, A., Schuknecht, L., & Tanzi, V. (2021). Public sector efficiency: An international comparison. Springer.
2. Almeida, F., & Sousa, M. (2023). Digital transformation in public financial management. Government Information Quarterly, 40(2), 101–115.
3. Blanchard, O. (2021). Macroeconomics (8th ed.). Pearson.
4. Mandl, U., Dierx, A., & Ilzkovitz, F. (2020). The effectiveness and efficiency of public spending. European Commission.
5. Schick, A. (2022). The federal budget: Politics, policy, process. Brookings Institution Press.
6. Bouvier, M. (2020). Digital governance and public financial efficiency. Public Administration Review, 80(4), 650–662.
7. Khan, A., Goodwin, R., & Sajjad, M. (2023). Digital budgeting and public sector performance in developing economies. International Journal of Public Sector Management, 36(5), 455–472.
8. Organization for Economic Co-operation and Development (OECD). (2021). Government at a glance 2021: Digital government strategies. OECD Publishing.
9. Organization for Economic Co-operation and Development (OECD). (2023). Digital government review: Enhancing public sector transformation. OECD Publishing.
10. Smith, J., & Allen, R. (2021). Financial digitalization and budgetary efficiency. Journal of Public Budgeting, Accounting & Financial Management, 33(3), 210–228.
11. Stiglitz, J. E. (2022). Information and the public sector economy. American Economic Review, 112(5), 123–140.
12. International Monetary Fund (IMF). (2024). Public financial management in the digital age. Washington, DC: IMF.
13. World Bank. (2022). Digital government and public financial management transformation. Washington, DC: World Bank.
14. World Bank. (2023). Public financial management reforms in developing countries. Washington, DC: World Bank.
15. World Bank. (2024). Government digital transformation report. Washington, DC: World Bank.
16. Organisation for Economic Co-operation and Development (OECD). (2022). Fiscal sustainability and digital transformation in public finance. OECD Publishing.
17. International Monetary Fund (IMF). (2023). Fiscal transparency and digital budgeting systems. IMF Working Paper.
18. United Nations. (2021). E-government survey: Digital transformation in public sector. UN DESA.
