الاعلام و العلاقات الثقافيةThe College of Law at Al-Nahrain University discussed the master’s thesis entitled “Digital Transformation in the Public Budget Law”, submitted by Dhifaf Mahdi Ahmed, a postgraduate student in the Department of Public Law.
Significance of the Study
The significance of this study stems from the growing impact of digital transformation on the development of public budget management and the enhancement of government performance. Digital technologies have become an essential tool for improving the processes of budget preparation, implementation, and oversight, thereby contributing to greater transparency and accountability and helping to reduce financial and administrative waste and corruption.
The study also highlights the adequacy of existing legal legislation in keeping pace with rapid technological developments and identifies legislative shortcomings that may hinder the implementation of digital governance within public expenditure units. Furthermore, the study contributes to presenting an integrated legal perspective that supports the state’s efforts toward digital transformation and the development of public financial management in line with the requirements of sustainable development and administrative reform.
Objectives of the Study
The study aims to analyze the legal framework governing the application of digital transformation in the public budget and to assess its effectiveness in achieving the principles of digital governance. It also seeks to identify the legal, legislative, and administrative challenges facing the use of digital technologies in public budget management, as well as to examine the legal mechanisms for protecting financial data and information and ensuring their secure electronic exchange.
The study further aims to evaluate the role of regulatory authorities in monitoring the implementation of digital transformation, with a view to presenting a set of legislative and practical proposals and recommendations that contribute to enhancing the efficiency of public financial management and achieving the optimal use of public resources.
The discussion committee consisted of:
- Prof. Dr. Rana Mohammed Radhi – Chairperson
- Prof. Dr. Saja Mohammed Abbas – Member
- Asst. Prof. Dr. Zainab Abdul-Kadhim Hassan – Member
- Prof. Dr. Sanaa Mohammed Sadkhan – Supervisor
Following the discussion and evaluation of the thesis, the committee decided to accept the thesis subject to the required amendments and recommended awarding the student the master’s degree.
