Zero-Based Budgeting versus Management Strategy and  Applicability: An Applied Study In Municipalities Of Anbar Governorate

Hamzah N. Al-Jumaili; Malik Ahmed Awad

doi:10.61132/anggaran.v2i4.1007

Authors

Hamzah N. Al-Jumaili University of Fallujah, Iraq
Malik Ahmed Awad University of Fallujah, Iraq

DOI:

https://doi.org/10.61132/anggaran.v2i4.1007

Keywords:

Zero-Based Budgeting, Management Strategies, Implementation Factors, Municipalities, Al-Anbar Governorate

Abstract

This study investigates the feasibility of applying zero-based budgeting in the
municipalities of Anbar Governorate in Iraq, verifies the existence of a written
strategy for its adoption, analyzes available resources and capabilities, and
proposes a practical model for its implementation.
This study uses a descriptive and analytical approach through data collection and
analysis. A survey research tool "questionnaire" was used, designed to achieve the
study objectives, and distributed to 280 municipal employees, including managers,
accountants, and local council members, to assess their perceptions of applying
zero-based budgeting. In addition, interviews were conducted with senior officials
to obtain their vision towards implementing zero-based budgeting in their
departments and whether it is in their minds and strategies. The results of our study
indicate major gaps in current practices, including the absence of a clear strategy
for adopting zero-based budgeting, insufficient financial resources, lack of skilled
employees, insufficient technological infrastructure, weak administrative support,
and the absence of legislative frameworks supporting the implementation of this
type of budgeting. The study also identified critical areas for improvement,
including developing a clear strategy, enhancing staff capacity through training,
enhancing administrative support, upgrading technological resources, and
reviewing legal frameworks to support the foundations of zero-based budgeting.
The findings underscore the need for a comprehensive and well-supported
transition plan to successfully implement zero-based budgeting in Anbar
municipalities. By addressing these challenges, municipalities can improve

resource allocation, prioritize projects more effectively, and ultimately enhance
financial management practices. The paper concludes with a proposed model that
represents the basic steps that should be adopted initially when embarking on the
zero-based budgeting process, to ensure the successful implementation of zero-
based budgeting.

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