مجلة الدراسات التجارية والاقتصادية المعاصرة
Volume 8, Numéro 2, Pages 118-137
2025-07-20
Adopting Program And Performance Budgeting As An Alternative To The Traditional Budget: A Strategic Vision For Fiscal Discipline And Deficit Reduction In The Algerian Budget (canada's Experience As A Model)
Authors : Sari Ismail . Haouri Abdelkader . Hadi Sadek .
Abstract
This paper examines the shift from traditional budgeting to program and performance budgeting as a strategy for fiscal discipline and reducing the budget deficit in Algeria in light of the trends of public finance reforms through Organic Law (18-15). It aims to overcome the shortcomings of item budgeting, as well as highlighting the critical importance of program and performance budgeting in controlling and monitoring public spending to increase the efficiency and productivity of the budget with minimal public spending, which contributes to reducing the budget deficit under the required fiscal discipline, Highlighting Canada's experience in adopting program and performance budgets and the possibility of benefiting from them. We relied on the descriptive-analyticalapproach by collecting statistical data on these determinants, tabulating and interpreting them. The study concluded that relying on program and performance budgeting in light of the activation of financial discipline mechanisms may make the Algerian government able to manage expenditures and revenues accurately, allowing it to address the budget deficit and achieve its financial goals set within the medium and long-term economic plan, Its reliance on the elements of success of the Canadian experience contributes to improving performance efficiency and achieving the government's strategic goals.
Keywords
Program and performance budgeting; fiscal discipline; budget deficit; Canada's experience
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