مجلة المنهل الاقتصادي

The Reality And Prospects Of The Integrated Budget Management System Within The Framework Of Digital Transformation

Auteurs : Guendouze Billal .

Résumé

This research aims to study the current state and future prospects of the integrated budget management system within the context of the digital transformation of public administration in Algeria. Economic challenges and technological advancements have necessitated the modernization of public budget preparation and execution methods, prompting public authorities to adopt structural reforms focused on transitioning from a resource-based budget to a program-based and objectives-driven budget, while integrating modern digital information systems. The research analyzes the level of implementation of the integrated system and identifies the main obstacles hindering its effectiveness. The findings highlight the importance of adopting a comprehensive approach that combines the modernization of digital tools with the promotion of a performance-based management culture.

Mots clés

budget management ; digital transformation ; management ; budget reform