Proposing a model for the effect of performance-based budgeting on the qualities of higher education in Iraq

Nowadays, rivalry can be observed not just between businesses, but also between universities. Higher education institutions have been under increasing pressure from external factors including labor and education market rivalry to improve the quality of their programs by reevaluating their organizational structures and management practices. This study set out to determine how performance-based budgeting would affect the quality of Iraq's postsecondary institutions. The statistical subjects of this study are those involved in performance-based budgeting in Iraqi universities, including the deans of the faculty and deputy deans, the director of the accounting department, and the financial and accounting staff. Morgan's table suggests a minimum sample size of n=246. This is because 3519 individuals were sampled from the population of non-professional private higher education institutions in Iraq. A total of 198 completed surveys were submitted. The collected data from the questionnaire was analyzed using a structured equation model. The results indicated that performance-based budgeting benefited greatly from considering organizational commitment and rewards mechanisms. The results, however, showed that the competence of managers played no impact in the introduction of performance-based budgeting in Iraq's higher education sector. However, the results showed that performance-based budgeting had no effect on the quality of higher education in Iraq, and neither did the competency nor the organizational commitment of managers in these institutions, nor did reward schemes