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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          | Main Authors: | , , , | 
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| Format: | Article | 
| Language: | English | 
| Published: | 
            Taylor & Francis Group
    
        2025-12-01
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| Series: | Cogent Business & Management | 
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/23311975.2024.2437140 | 
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