Abstract

The research aims to demonstrate the impact of the open budget on the governance of the Iraqi financial management, as the business environment faces a set of variables and developments that require strengthening communication with external parties to track these variables and achieve multiple dimensions, including economic, social, technological and environmental, which leads to the need to introduce a new method for budgets. . At the country level, one of the modern methods of budgeting is Open Budget,¹ (OB), or the so-called IBP's Open Budget Initiative, which is an international research and advocacy program that supports the adoption of transparent policy. Accountable and participatory public finances that require an increase in disclosures in line with the requirements to achieve transparency, so the main research problem is whether the Iraqi financial management is able to meet the requirements of the World Bank by involving citizens in the process of forming, monitoring and evaluating the performance of the public budget: The hypothesis indicates The research aims to activate the open budget method that provides financial and non-financial information, and to enable access to the plans of the executive authority and to monitor its work, as well as the possibility of comparing what has already been achieved. The poll concluded with a set of recommendations, among them the necessity of adopting an open budget by the Iraqi financial administration, which in turn leads to budget transparency and citizen participation in decision-making, which overcomes many difficulties facing the government.