Facilitators and leadership styles: theoretical drivers for performance budgeting adoption in Iraq’s higher education sector

This study investigates the adoption of performance-based budgeting (PBB) in Iraq’s Ministry of Higher Education and Scientific Research (MOHE), addressing challenges in aligning budgeting practices with performance outcomes. Motivated by gaps in the literature on public sector budget reforms, parti...

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Bibliographic Details

Main Authors:	Khudhair, Ali Hussein, Daud, Zaidi Mat, Abdul Razak Mustafa, Hasri, Al-Zubaidi, Ali Naeem Jasim
Format:	Article
Language:	en
Published:	Cogent OA 2025
Online Access:	http://psasir.upm.edu.my/id/eprint/120875/1/120875.pdf http://psasir.upm.edu.my/id/eprint/120875/ https://www.tandfonline.com/doi/full/10.1080/23311975.2024.2437140
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