The Impact of Applying Results-Oriented Budgeting on Expenditures Control and Achieving Sustainability in Jordanian Municipalities

Abstract

The purpose of this study was to determine the level of impact of the application of results-oriented budgeting on expenditure control and sustainability in Jordanian municipalities (a case study of the municipalities of the governorate of Madaba). In order to achieve the objectives of the study, the analytical descriptive approach was adopted; the study community consists of the 4 municipalities of the governorate of Madaba up to the year 2022, and the study sample consisted of 150 (73.9%). The researcher developed a 36-point resolution to measure variables, distributed (203) to members of the community, and used a series of statistical tests through the SPSS programme. The results showed that there was a positive and statistical impact on the application of results-oriented budgeting to expenditure control and sustainability in Jordanian municipalities (a case study of the municipalities of Madaba governorate). The results showed a strong positive correlation between the two variables. The study recommended that training courses, workshops and educational seminars should be conducted on results-oriented budgeting for the various personnel in government financial departments, emphasizing the importance of using results-oriented budgeting as a means of communicating and linking administrative levels in the Ministry, thus facilitating consistency and coherence between these levels.