Digital Transformation Framework for automated preparation project of Program and Performance Budgeting as a service to Localities in Egypt

نوع المستند : المقالة الأصلية

المؤلفون

1 معهد بحوث الالكترونيات

2 قسم نظم المعلومات - كلية التجارة و إدارة الأعمال - جامعة حلوان - القاهرة - مصر.

3 أستاذ نُظم المعلومات المحاسبية كلية التجارة جامعة المنصورة

المستخلص

Within the framework of achieving the government’s work program and Egypt’s Vision 2030, the state seeks digital transformation “DT” in all fields. Therefore, DT Framework for automated preparation project of Program and Performance Budgeting as a service "APPPPBS" to Localities in Egypt, especially after the issuance of the Unified Public Finance Law, which seeks to fully implement the Program and Performance Budgeting "PPB" By 2026 to achieve optimal use of state resources efficiently and effectively.
This study is based on defining a new framework for the business model based on the idea of innovation for the current situation to PPB through DT technology, such as Analytics, automation, cloud computing, and the Internet of Things, relying on the analysis of previous studies, questionnaires.
The results of the study presented unified concepts for PPB, strategies and objectives of localities work programs in accordance with government programs and the presidential Resolution on the Establishment of the Ministry of Local Development and Governorates, arriving at performance levels for activities at the level of local units, Methodologies for calculating the direct costs of some production elements and Architecture of APPPPBS.

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