Public Budgeting in Jordan: Governance Structure and Budget Preparation Process

Abdel-Hakim O. Akhoershaideh and Wa’ed Alshoubaki
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Abdel-Hakim O. Akhoershaideh: Department of Public Administration, University of Jordan, Amman, Jordan
Wa’ed Alshoubaki: Department of Public Administration, University of Jordan, Amman, Jordan

Journal of Social Sciences (COES&RJ-JSS), 2019, vol. 8, issue 2, 270-278

Abstract: This study describes the Jordanian governance structure and the public budget preparation process. It discusses the political and administrative system through reviewing the legislative authority, executive authority, and judicial authority, as well as their roles within the separation of powers and checks and balances principles. It addresses the budgetary process cycle and the four main phases: the preparation of a national budget proposal phase, the national budget adoption phase, the national budget execution phase, and the evaluation and auditing phase. In this study, we illustrate how Jordan unitizes a mixed budgeting format as an approach to organizing and presenting information about resource allocations and plans of action. In essence, the public budgeting format combines line item, program, and performance budgeting to ensure efficient allocation of resources, enhance public performance outcomes, and tightly control public spending.

Keywords: Governance structure; mixed format; public budgetary process; Jordan (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:jso:coejss:v:8:y:2019:i:2:p:270-278

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