Evaluation of the factors affecting the preparation and implementation of investment budgets

	Evaluation of the factors affecting the preparation and implementation of investment budgets "An Empirical Study on a sample of local administrations in Iraq."
Al Kut Journal of Economics Administrative Sciences
Article 1, Volume 0, Issue 12, 2018, Pages 261-295
Author
Naem Toman Marhon Alzaady
Abstract
Abstract This study aims to show the quality nature investment budgets (capital) , its importance , principles and scientific standards that must be used in the preparation and implementation of investment budgets in addition to identifying the most important factors affecting that limit the effectiveness of this administration to achieve these purposes used a simple random sample included on (34) transponder working in the nature of jobs and accounting control and auditing. The study found a number of conclusions that was the most important human effort plays an influential role both in the success or failure of the investment budget, in addition to that indicated conclusions , there are many obstacles facing investment budgets resources needed to finance the budget and complaints of inequitable distribution of financial resources between the provinces and the region as well as the delay of the ratification of the central budget of the state, similar to centrally planned economies.

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Evaluation of the factors affecting the preparation and implementation of investment budgets "An Empirical Study on a sample of local administrations in Iraq."