Research studies

The role of public spending practices in the success of the strategy to confront the Corona virus crisis – an analytical study in the Directorate of Civil Defense – Najaf Governorate


Prepared by the researcher

  • Farhan Mohammed Abuthebahak, Department of Economics Faculty of Administration and Economics, University of Kufa, Iraq
  • Mohammed Thabet Rashad, Strategic Planning, Department of Business administration, Faculty of Administration and 2 Economics, University of Kufa, Iraq

Democratic Arab Center

International Journal of Economic Studies : Twenty-four Issue – February 2023

A Periodical International Journal published by the “Democratic Arab Center” Germany – Berlin.

Nationales ISSN-Zentrum für Deutschland
ISSN  2569-7366
International Journal of Economic Studies


    This study aims to know the role of public spending practices in the success of the strategy to confront the Corona virus crisis Sample Civil Defense Directorate Najaf Governorate. The study focused on crystallizing the knowledge ground for the main variables of the study by reviewing most of the literature and studies that dealt with the topics of public spending practices and strategies to confront crises. To achieve the objectives of the study, the correlation and impact between the dimensions of public spending practices represented by (administrative practices, economic practices, functional practices, financial practices) were studied in the dimensions of strategies to confront crises represented by (containment strategy, work team strategy, fatigue strategy, fragmentation strategy).

For the purpose of identifying this relationship, a scale was designed consisting of (24) items distributed on four axes, and (120) questionnaires were distributed, of which (103) were retrieved valid for statistical analysis, i.e. a retrieval rate of (91.6%), and the descriptive analytical approach was used in analyzing the questionnaire data, and statistical tools were used (arithmetic mean, standard deviation, confirmatory factor analysis), and the researcher sought to test a number of main and subsidiary hypotheses related to correlation and influence relationships between research variables, As well as the moral differences between those variables in order to answer questions related to the research problem to reach the goals set, and the research has reached a number of conclusions, the most important of which is that the institution cares about administrative practices and gives them priority and attention as the most influential practices in the work within the directorate. The best strategy I dealt with is the fragmentation strategy to confront the Corona virus crisis, and the research came out with a number of recommendations, the most important of which is the need to organize expenditures in a scientifically thoughtful manner and in proportion to the size of the allocated budget, as well as expanding the base of cooperation with various institutions according to a cooperation strategy that ensures the provision of services in a timely manner.


Most public sector organizations in Iraq, especially the Directorate of Civil Defense in Najaf Governorate, suffer from the inability to invest resources efficiently, in the modern business environment it is difficult to compensate for the continuous depletion of human, financial and material resources, with a lack of awareness and interest in the environmental and social aspect, it becomes necessary to diagnose the nature of these organizations and how they work to address the obstacles that delegate public spending practices with their administrative, economic, financial and functional dimensions for the survival and long-term growth of the organization and relieve the continuous pressure From customers who want more choice, higher quality and better services, in order to survive and ensure success in a complex and uncertain environment and to achieve the prevailing societal expectations in the near future, adaptation and development in the intermediate future, and survival in the distant future, organizations are required to use a crisis response strategy that presents an assessment of the current state of the organization in order to determine the most appropriate interventions for its future development.

Thus, the use of public spending practices has become one of the urgent and important matters, paying attention to the social environment for workers and enabling human resources to perform their work through the development of the systems used and clarifying their responsibilities, tasks and powers with an appropriate organizational structure that defines responsibilities and powers, starting from senior management and its role in developing the capabilities of the organization by relying on highly qualified workers who have the ability to understand the requirements of the external environment and deal with its variables by formulating a strategy that achieves the organization’s tactical goals.  The strategy considers public spending as an important tool in the government’s ongoing efforts to improve public sector performance and achieve growth targets. It has become difficult to ignore the crises he witnessed in various aspects of life, especially in light of the outbreak of the Corona pandemic (COVID-19), where the impact of the pandemic on social, educational and professional life has a great impact on the hearts of individuals, which has increased this crisis great challenges for individuals, institutions and decision-makers, Therefore, it is necessary to adopt effective strategies to confront this crisis as well as to avoid serious and unexpected threats that may affect the ability of institutions to achieve their goals.In light of the above and to achieve the objectives of the study by knowing .

 Financing  government  expenditures:

The concept of public expenditure practices

Public spending efficiency analysis is the best approach to gain insight into practices by state authorities in their use of resources to achieve economic goals where public spending is based on a group of developed countries or a combination of developed and developing countries alike. (Chan& Karim,2012:9)

Dimensions of public spending practices

The researcher (Savić & Sanchez, 2018:43) mentioned the dimensions of public spending practices and the dimensions of public spending practices represented in administrative practices, financial practices, economic practices and functional practices have been adopted, namely:

The first dimension: – Administrative practices

The concept of management practices is a broad concept and includes several areas, but it can be defined as follows, which is a strategic and transparent integration and achieving the social environment of the institution and economic goals in the system Coordination of key business processes between organizations to improve the long-term economic performance of the individual company and its supply chains and where a distinction must be made between conceptual approaches and management practices, which in turn include basic organizational tactics such as internal environmental management, green procurement, supplier selection, and investment recovery. (Cousins et al., 2019:6) and that the quality of management practices is more important than the socio-economic environment in influencing the efficiency of public spending (Chan & Karim, 2012:10) When examining the external and internal pressures that drive companies to improve their performance, the factors that promote strong environmental management practices within the company, especially with factory-level operations, are limited. How company characteristics and organizational structure as well as industry influences mitigate these pressures Besides providing a framework for how organizational pressures affect management practices Various measures are reached to identify institutional pressures and characteristics of the main factory level, parent company and environmental management practices The Corporate Sociology Framework emphasizes the importance of organizational, normative and cognitive factors that affect companies. (Delmas & Toffel,2004:210) and Defining Management Practices

 The project used by most private organizations in general and the activity sector, which is also analyzed the impact of the characteristics of practitioners in the selection of project management practices and their use in groups, as the most used project management practices are starting meetings, activity lists, progress meetings, Gantt charts and basic plans, and in turn, differences are reached between the sectors of activity and the characteristics of practitioners as the most used project management practices are used as toolkits. (Tereso et al.,2019:6) pointed out that different sectors need knowledge management practices, especially self-financing engineering, and when knowledge management is practiced automatically, it is supported on a performance basis, and when these areas see organizational support, commitment to their function is at a high level. Confirms that knowledge management factors have a significant impact on knowledge management practices, so the factors and driving the empowerment transformation, organizational culture and information technology can lead to better knowledge management practices and contribute to the success of the organization and achieve a win-win situation. Organizations can therefore enhance knowledge management factors to improve knowledge management practices.

 The second dimension: – economic practices

As it is generally known that the word “economy” comes from two syllables in Greek, namely oikos and nomos which means “family arrangement or management and the economy may develop in line with the development of human culture, the more advanced the human culture is the more advanced economy because economics is the science of how to solve problems in human life On the other hand, cultural development is also sometimes affected by the belief system of society, such as religion, because religion A great impact on human beings in living their lives, because all aspects of human life are organized and oriented towards a goal that must be achieved in life and as in Islam as a religion revealed by God that has become a mercy to the faithful, it provides guidance to humans on how to live the right life in order to have a decent life and one of the most important aspects of human life that cannot be ignored is the economic aspect. The aspect that since the beginning of human life has been practiced in everyday life in different ways and according to the culture of people’s life in certain environments to reduce poverty. (Miswardi et al.,2021:27) The spending practices More transparent public spending practices are required of the government where the efficiency of public spending plays a key role in the economic success and stability of the country (Chan&Karim,2012:8) where economic practices are intertwined with social actors (individual and collective) who are always present in places, but their physical lands are complex and not always important in shaping economic success. Global interconnectedness means that companies exist in multiple spaces, many of which cannot be usefully visualized from a regional perspective – for example, “social” or “virtual” spaces. Theorists need to be able to distinguish between the forms of these different important spatials, and in this sense, the Earth itself is only one of several dimensions of space – arguably it may become less important in an era of greater global interdependence, the concept of territorial inclusion inevitably maintains an epistemological connection that much of the relational network literature seeks to uncover. (Jones,2008:15-16) In this way, assertiveness allows actors to ethically establish distinct economic practices while maintaining their commitment to one overarching principle (Altomonte, 2020:77). Economic practices in institutions that attempt to develop urban policies for alternative economic practices can be turned into something different from others that are supposed to be mainstream, traditional, or dominant.

 The third dimension: – Financial practices

Financial practices are particularly relevant to external financing decisions, based on macroeconomic factors as the impact of succession planning in combating employee turnover. They explained the fact that the process of developing a leader is related to employee performance and retention. The focus of their studies was on banking professionals. They further stated that planning for success enhances job security for employees while creating more opportunities for them. The study uses the survey approach in retail banking through the proposed model and structural relationship. According to the practical implications, their work helps the management of the banking sector to develop proactive and strategic planning related to the job security of the employee. Some other studies where the financial budget is considered as financial practices in commercial companies, while financial security and physical assets are another indicator of the dimensions of financial practices (Hussaini,2019:715)  Financial practices in Islam are based on Islamic finance and on fidelity to Islamic law by prohibiting the payment or collection of interest, as it gives a picture of how the Islamic finance industry operates in the current era of the twenty-first century, as various Islamic financial practices and products to explore people’s perceptions regarding Islamic finance practices, development opportunities, the possibilities of Islamic finance and its impact on consumer satisfaction with economic development (Ullah et al., 2020:29) that at the heart of good governance lies effective public financial management, which is linked to multi-stakeholder participation, political accountability and effective checks and balances It also links three pillars of effective and successful governance to increase value for money and improve public service delivery, and create an enabling environment for private sector-led growth. Public procurement, which is linked to all three pillars, A key element for governance reforms A good procurement system characterized by transparency, accountability and stakeholder participation can be a practical tool for implementing effective governance reforms. Public procurement is a complex function that depicts a series of practices in government procedures that interact with public policy. Public procurement can be described as a supply chain system in order to obtain all the goods and services necessary by the state and its organs when working in pursuit or public interest. Important in the public sector arena, therefore it represents the procedural condition for the provision of public services.

 Fourth Dimension: Functional Practices

Employee behavior plays an important role in customer satisfaction and there is a dearth of research that has shed light on the personal and functional aspects of employee behavior and its impact on customer satisfaction as it provides a deeper insight into the impact of restaurant staff service behavior on customer satisfaction and that both functional and personal aspects of service behavior can explain customer satisfaction, with a greater contribution of personal aspects over functional aspects Some effects have been proposed including a recommendation for food service managers to adopt enhancement programs that operate to improve the functional and personal aspects of their employees. More recommendations have been suggested to marketers to give greater attention to the personal aspects of food services in their marketing activities. (Alhelalat et al.,2017:46) and that there is an influence between interpersonal practices on customer satisfaction and also shows that functional practices have no effect on customer satisfaction (Tejasukmana,2019) More transparent and efficient public spending practices from the government are needed to ensure a more equitable allocation of resources to humanity and to reduce pressure on these resources. (Brini & Jemmali,2016:2) and that more informal controls and non-standard measures are required in interactive practices such as cross-functional practices Internal procurement and supply management practices can be divided into the following four subcategories: vertically aligned purchasing and supply management practices i.e. strategic alignment, cross-functional practices such as collaboration with R&D, practices within the Procurement and Supply Management Practices such as preparing for negotiations, processing orders and enabling procurement and supply management practices such as Tanmia  Employee skills.

Crisis Strategy

It has become difficult to ignore the crises that he witnessed in various aspects of life, especially in light of the outbreak of the Corona pandemic (COVID-19), as the impact of the pandemic on social, educational and professional life has a significant impact on the hearts of individuals, which has increased this crisis great challenges for individuals, institutions and decision-makers, so it was necessary to adopt effective strategies to confront this crisis as well as to avoid serious and unexpected threats that may affect the ability of institutions to achieve their goals. When looking at the history of crises through the ages in the lives of nations and peoples, you find that civilizations have historically faced many crises, and where history is full of many crises experienced by civilizations and peoples, crisis management depends mainly on the ingenuity of decision-makers, leaders and actors during these crises. (Alharafsheh et al.,2021:2) According to researchers Pearson and Claire, uncertainty and urgency are two main factors defining a crisis, and these two primary factors affect the ability of leaders to evaluate and decide on information during a crisis as the crisis consists of two main headings: uncertainty and time pressure. A brief history of strategies to confront crises

The traditional crisis management strategies used by the government have focused on a top-down structure, in a command and control structure and this command and control structure has adopted the military and that the command and control structure is the best option to deal with this chaos. This command and control structure is simple, assumes that citizens are passive, and is the best way to control antisocial behavior such as looting (Van Buuren et al.,2016:16). Companies have increasingly faced product damage crises leading to product recalls which often have a negative impact on company value (Liu et al.,2017:1) as crisis response strategies for managers of organizations are based on the level of responsibility attributed to the organization for the crisis and managers may assess responsibility for crises Further by understanding key features of a crisis such as crisis threat, crisis history, and past reputation.

The concept of crisis strategy

Crisis response strategies are defined as the methods and procedures that are applied to reduce the emergencies associated with the crisis, and the mechanism for dealing with them when they occur in order to reduce their negative and destructive effects (Bryan et al., 2017:64). They (Alharafsheh et al.,2021:4) defined crisis confrontation as: “a turning point in a sudden situation that leads to unstable situations and undesirable outcomes that threaten the interests and infrastructure of the organization, and all this happens in a short time that requires the need to make a unified and appropriate decision to face it.” A crisis is characterized as a set of interrelated and intertwined events, the multiplicity of their causes, factors and elements associated with them.

Crisis is directly related to the decision-making process, where crisis management can be defined as the actions taken by managers in difficult times due to defective production, lack of raw materials, lack of quality and marketing, and more clarification of the meaning can be clarified, which is crisis management is the ability to make systematic decisions and form the necessary teams to implement these decisions and make new decisions in order to finish the procedures as soon as possible. (vardarlier& zafer,2020:37)

Dimensions of the strategy to confront crises

The researcher (ESconsulting, 2020) mentioned the dimensions of strategies to confront crises, and the dimensions of strategies to confront crises have been adopted represented by the strategy of work teams, containment strategy, fatigue strategy and fragmentation strategy, which are:

The first dimension: – Team Strategy

The strategy – the organization’s approach to achieving its goals – must include teamwork and players with team spirit as integral core elements. The teamwork strategy says that the enterprise believes that effective teams are important factors in our ability to develop new products, compete in the global market, serve customers with high quality, and ultimately, enhance sales and profitability. In addition to formulating a team-based strategy, there is an adoption of this strategy by everyone in the organization, but more importantly, by the senior management team. The senior leadership team, in turn, holds their managers accountable for executing the strategy. Accountability leads to appropriate and necessary behaviors displayed by everyone in the organization. (Parker,2011:146) That individuals need each other to achieve and achieve what they cannot do without each other. Many people today have forgotten the importance of teamwork in their personal lives in general and in the work environment in particular, although all religious principles emphasized the importance of teamwork to achieve the best results and preserve the right of every human being equally through the division of tasks and duties. The absence of teamwork strategy and concept in the workplace has led to low levels of productivity, efficiency and creativity in various fields, which in turn helps the impact of teamwork, leadership, trust, performance evaluation and rewards on job performance (Sanyal & Hisam, 2018: 16) and that the fourth dimension of the human factor of teamwork in turn is considered an essential dimension in the success of the project in terms of time and cost as well as in the project management frameworks where new technical social sensors are introduced (Ning, 2019:83) A four-stage methodological framework to support the strategy of the work teams by structuring the situation, facilitating the process and defining stakeholder perceptions and the stages are: (Abuabara et al.,2018:227)

The second dimension: – the containment strategy

Some other countries have opted for an early containment strategy for a more diverse response allowing residents to move around while maintaining social distancing and avoiding crowding. The pandemic has had a significant if not devastating impact on the economy and government measures to mitigate these problems include unprecedented levels of public support for private businesses. However, governments vary greatly in terms of the support they provide to private businesses and industry and where they have relied on a different strategy to contain the pandemic, it made sense for many observers to attribute this poor performance to strategy choices. (Pierre,2020:2) The strategy of digital containment takes into account the three elements of digital warfare and seeks to weaken its effectiveness by bridging the gap of strategic asymmetry, impeding tactical flexibility and denying the possibility of deniability. As a first step, opportunities that allow information strategists to exploit vulnerabilities asymmetrically in the European digital sphere must be closed and where Be closely scrutinized by relevant regulatory agencies for compliance with European rules of press standards. Work is currently underway to improve the European regulatory environment and to strengthen cooperation between national regulators, including through meetings of the European Regulators Group but these efforts must be accelerated, streamlined and targeted for digital platforms. (Bjola&Pamment,2016:10) Healthcare programs are interfered with by dishonest people who lie to the government and exploit its programs to steal taxpayers’ money, so use containment strategy to avoid fraud and theft (Morris, 2009:1351). The design of the strategy, its suitability, the provision of support for the strategy, and the role of the containment strategy in confronting the Corona virus, through the development of an appropriate strategy to confront the virus, through the fact that asymptomatic people do not carry the Corona virus and cannot transmit it, or that local and regional government employees have received the necessary training and equipment to address the epidemic, along with the problems associated with it, where the coordination of a decentralized health care system may explain the poor performance of the containment strategy.  (Pierre,2020:1)

The third dimension: – Mobilization strategy

The government’s mobilization strategy in the aftermath of the disaster is surprisingly rare as distinctions between government-owned nonprofits and grassroots nonprofits have been neglected as government-owned nonprofits rely on government-provided resources and are viable but have low initiative while grassroots nonprofits are highly motivated but difficult to manage. Through the strategy, a mechanism for dealing with the disaster was determined based on the evolutionary game theory as well as the interactive mechanism and factors in the government’s relationship with organizations of various forms in disaster mobilization. Moreover, the optimal strategy is determined taking into account the benefit of cooperation, the incentive for reward, the punishment for non-compliance, the efficiency of the response, the cost of coordination, the value of legitimacy and the role of this strategy in developing a strategy to confront crises and disasters (Du&Qian, 2016:1) The implementation strategy is multi-component and will include a variety of components, tailored to the local context and include local heroes, online and/or in-person educational interventions for healthcare providers and patients, printed educational materials, and hands-on mentorship training from the Central Mobilization Team of the Elders so as to engage in sites and the online community of practice and prior to the implementation of the early mobilization strategy on the target units Relevant stakeholders and opinion leaders will be involved in each organization to ensure that the initiative is supported Include practical objectives  This participation is the main stakeholders of each unit. (Liu et al., 2013:3) where mobilization strategy is important in resource mobilization and in turn leads to change within important segments of the organization (Osman, 2010:606). Post-disaster mobilization strategy from a public administration perspective Most studies have used qualitative analysis and lack a framework to simulate the well-established link between government and non-profit organizations in disaster relief activities (Du&Qian,2016:2) where team members will work with each department to identify local barriers and facilitators to implement the early mobilization strategy and design the intervention according to these factors. To ensure mobilization escalation and escalation using this approach, each participating site tailors the intervention to its context to facilitate the implementation and sustainability of early mobilization. (Liu et al.,2013:3)

Fourth dimension: – Fragmentation strategy

The fragmentation strategy has a significant impact on the demographic variables of the country and the population is now beginning to learn anything observable from the changing purchasing behavior pattern and there is also a significant change in the consumer’s purchasing pattern and now consumers are aware of the associated products and services and make choices before buying and the fragmentation strategy is working to bring about paradigm shifts for consumers from traditional purchases to modern purchases (Khan & Ahmad, 2020:71) The fragmentation strategy has several characteristics, the most important of which are: (Cakir et al.,2020:12

1.Can be understood as a concept that defines how to achieve the objectives of fragmentation work

2.Differentiation vs. Cost Leadership Strategy Customer Experience

3.A multidimensional construction that focuses on the customer’s cognitive, emotional, behavioral, sensory and social responses to the company’s offerings during the customer’s entire purchasing journey.

4.High orientation: retail coordination with experiential/multisensory shopping, e.g., through the atmosphere (intentional space design to achieve certain effects in shoppers

5.Low trend: “Perception and non-emotional results of shopping

Retail is an industry that “interacts directly with consumers and relies on the ability to provide goods and services that meet their needs and desires.” In fact, retail is a business activity carried out for the end consumer to sell a good in the current state where it has been installed or provide a service to the consumer and that retail is “the last step in the supply chain that may stretch from Europe or Asia to your hometown”. (Rousselot,2018:15) Furthermore, fragmentation strategy refers to how a retailer plans to focus its resources on achieving its goals as it affects the retailer’s business activities and responds to market forces such as competition. Here are the steps involved in developing a fragmentation strategy: (Yadav & Avhad,2020:1)

1.Determine the company’s business in terms of orientation towards a specific sector.

2.Set short and long-term goals regarding image and profitability.

3.Identify the target market to guide regulatory effort

4.Determine the general direction that the company should take in the future.

5.Implement the integrated plan that includes all aspects of segmentation such as pricing, location, and channel decisions.

6.Evaluating and reviewing plans according to the nature of the internal and external environment.

Regardless of whether the way the company sells the product to the consumer, through the mail, via the Internet, or on the street, the company has a retail strategy Conditions for nepotism motives, according to him, nepotism motives come from consumer behavior in relation to the retail enterprise. Nepotism motives include “assortment, credit, service, warranty, ease of shopping, enjoyment, usually price.” Nowadays new retail formats have appeared, these new formats can have some unique characteristics that distinguish them from the formats that are already on the market. (Rousselot,2018:15)


Demographic variables of the institution under study

Table 1 Demographic variables

Variable boomer NO Percentage

Human species

male 103 100.0%
Female 0 0.0%
Total 103 100.0%


Less than 30 8 7.8%
30-41 13 12.6%
40-49 59 57.3%
50 years and above 23 22.3%
Total 103 100.0%
 Scientific Qualification institute 69 67.0%
Higher Diploma 10 9.7%
Bachelor 24 23.3%
Master 0 0.0%
Doctor 0 0.0%
Total 103 100.0%
Years of Service Less than 5 7 6.8%
5-.10 29 28.2%
11..15 41 39.8%
16 and above 26 25.2%
Total 103 100.0%

Source: Prepared by the researcher


The first main hypothesis: there is a significant correlation between public expenditure practices and the strategy to cope with the crisis

The first sub-hypothesis: There is a significant correlation between administrative practices and the strategy to confront the crisis

 The second sub-hypothesis: There is a significant correlation between functional practices and the strategy to confront the crisis

Third sub-hypothesis: There is a significant correlation between economic practices and the strategy to confront the crisis

Fourth sub-hypothesis: There is a significant correlation between financial practices and the strategy to confront the crisis

The second main hypothesis: there is a significant impact relationship of the variable of public expenditure practices in the strategy to confront the crisis

The first sub-hypothesis: there is a significant impact relationship of administrative practices in the strategy to confront the crisis

Second sub-hypothesis: There is a significant impact relationship of functional practices in the strategy to confront the crisis

The third sub-hypothesis: there is a significant impact relationship of economic practices in the strategy to confront the crisis

Fourth sub-hypothesis: There is a significant impact relationship of financial practices in the strategy to confront the crisis

Value of stability coefficients according to the Cronbach alpha equation Table (2)

Icon Number of paragraphs Stability value boomer
X1 6 0.765 Management Practices
X2 6 0.744 Functional practices
X3 6 0.690 Economic practices
X4 6 0.787 Financial Practices
X 24 0.903 Overhead practices
Y1 6 0.781 Team Strategy
Y2 6 0.742 Mobilization Strategy
Y3 6 0.800 Containment Strategy
Y4 6 0.700 Fragmentation Strategy
Y 24 0.913 Crisis Strategy
  48 0.948 All Themes

Source: Prepared by the researcher

Assertive factor analysis

Affirmative factor analysis requires that saturations and loads register a value greater than the lower limits of (0.40) (Hair, et al., 2010).

1- Assertive factor analysis of the variable of public expenditure practices

  The results of Table (2) refer to the confirmatory factor analysis of the dimensions of the variable of public expenditure practices, which indicates that all paragraphs recorded values greater than the minimum limits of the confirmatory factor analysis, and this indicates that the data on the dimensions of the independent variable are able to measure the dimensions of the group of paragraphs for each dimension, and the adopted model is as in Figure  3

Table 3 Results of Assertive Factor Analysis of the Variable of Public Expenditure Practices

Paragraph Appreciation
ITMX1 <— Management Practices 0.750
ITMX2 <— Management Practices 0.603
ITMX3 <— Management Practices 0.581
ITMX4 <— Management Practices 0.724
ITMX5 <— Management Practices 0.712
ITMX6 <— Management Practices 0.694
ITMX7 <— Functional practices 0.526
ITMX8 <— Functional practices 0.608
ITMX9 <— Functional practices 0.587
ITMX10 <— Functional practices 0.702
ITMX11 <— Functional practices 0.731
ITMX12 <— Functional practices 0.788
ITMX13 <— Economic practices 0.706
ITMX14 <— Economic practices 0.518
ITMX15 <— Economic practices 0.531
ITMX16 <— Economic practices 0.685
ITMX17 <— Economic practices 0.757
ITMX18 <— Economic practices 0.514
ITMX19 <— Financial Practices 0.68
ITMX20 <— Financial Practices 0.608
ITMX21 <— Financial Practices 0.56
ITMX22 <— Financial Practices 0.854
ITMX23 <— Financial Practices 0.749
ITMX24 <— Financial Practices 0.697

Source: Prepared by the researcher

Figure 1 Analysis results of the independent variable Public Expenditure Practices in the SPSS Program

  2-Assertive factor analysis of the crisis strategy variable

  The results of Table (2) indicate the confirmatory factor analysis of the dimensions of the crisis strategy variable, which indicates that all paragraphs recorded values greater than the minimum limits of the confirmatory factor analysis, and this indicates that the data on the dimensions of the independent variable are able to measure the dimensions of the group of paragraphs for each dimension, and the adopted model is as in Table  4

Table 4 The results of the confirmatory factor analysis of the crisis strategy variable

Paragraph Appreciation
ITMY1 <— Y1A 0.728
ITMY2 <— Y1A 0.748
ITMY3 <— Y1A 0.764
ITMY4 <— Y1A 0.423
ITMY5 <— Y1A 0.777
ITMY6 <— Y1A 0.708
ITMY7 <— Y2A 0.622
ITMY8 <— Y2A 0.687
ITMY9 <— Y2A 0.706
ITMY10 <— Y2A 0.697
ITMY11 <— Y2A 0.634
ITMY12 <— Y2A 0.605
ITMY13 <— Y3A 0.825
ITMY14 <— Y3A 0.77
ITMY15 <— Y3A 0.749
ITMY16 <— Y3A 0.484
ITMY17 <— Y3A 0.753
ITMY18 <— Y3A 0.69
ITMY19 <— Y4A 0.635
ITMY20 <— Y4A 0.772
ITMY21 <— Y4A 0.681
ITMY22 <— Y4A 0.638
ITMY23 <— Y4A 0.588
ITMY24 <— Y4A 0.438

Figure 2 Analysis results of the variable of the function strategies to cope with crises in the program (SPSS)

First: Diagnosing the answers to the variable of public expenditure practices

Figure 3 Diagnosing the answers to the variable of public expenditure practices

Source: Prepared by the researcher

Second: Diagnosing the answers to the variable of the strategy to confront the crisis

Figure 3 Diagnosing the answers to the variable of the strategy to confront the crisis

Source: Prepared by the researcher

Figure 4 The factor model of the impact of public expenditure practices on the strategy to confront the crisis at the level of factors and paragraphs


Based on the data of the theoretical framework and the results of the field framework of the study, the researcher reached a number of conclusions as follows:

First: Conclusions

The results indicate that the Directorate has regulatory powers that enable employees to perform work without any red tape.

1.The departments work collectively to achieve the goals of reducing expenses.

2.The employment policy of the Directorate is appropriate with the actual needs and the allocated budget.

3.There is a weakness in the process of contracting with external institutions when there is a shortage in the recruitment process.

4.The Directorate is able to allocate equipment and machinery according to the tasks assigned and according to the economic feasibility studied and prepared in advance.

5.There is a weakness in the process of investing in the infrastructure necessary to sustain business growth.

6.The institution has appropriate cooperation with various institutions and types of support to the directorate.

7.The institution is interested in administrative practices and gives them priority and attention as the most influential practices in the work within the directorate.


Based on the above results and conclusions, the researcher believes that he should make a set of recommendations as follows:

1.Work to find a state of balance between employees in different departments and departments.

2.Expanding the base of powers that enable the Directorate to resort to the process of contracting with external institutions when there is a shortage in the recruitment process.

3.Work to support investment in the necessary and basic infrastructure for work, especially transportation systems.

4.The need to organize expenditures in a scientific and thoughtful manner and in proportion to the size of the allocated budget.

5.Expanding the base of cooperation with various institutions according to a cooperation strategy that ensures the timely provision of services.

6.Provide adequate and appropriate financial support according to the financial needs of the Directorate.


1- The need to contract with specialized institutions to supply the necessary machines and equipment to enable the studied institution to face emergency challenges.

2- Providing financial resources to raise the efficiency of the use of those resources to ensure an increase in the productivity of public expenditure.

3- Increasing community awareness of the importance of cooperation with the studied institution to ensure community peace and enable working individuals to perform the work entrusted to them

4- Emphasizing the importance and role of management in overcoming difficulties in front of employees and benefiting from their acquired experiences


1-Aladejare, S. A. (2019). Testing the robustness of public spending determinants on public spending decisions in Nigeria. International Economic Journal, 33(1), 65-87.

2-Alexopoulou, K. (2015). Metropolitan vision under question: Colonial policies and fiscal practices in Portuguese Africa (1890s-1970s). Wageningen University.

3-Al-Jubouri, A. A. N. (2015). Employ the contracts of advanced financial options to build hedge portfolio-An Empirical Study in the Iraqi banking sector. Journal Of Babylon Center for Humanities Studies, 5(2).‏

4-Al-Jubouri, A. A. N. (2022). Administrative governance and its role in reducing financial and administrative corruption. Studies, 6(02), 625-646.‏

5-Al-Jubouri, A. A. N. The impact of banking marketing on Iraqi consumer behavior (a sample of Iraqi commercial bank employees).‏

6-Al-Jubouri, A. A., & Collage, B. I. Ethical marketing and its role in achieving cyber security for Zain Iraq Telecom employees through self-disclosure.‏

7-Al-Jubouri, A. A., & Collage, B. I. Ethical marketing and its role in achieving cyber security for Zain Iraq Telecom employees through self-disclosure.‏

8-Awad Warrad, Taleb & aljaloudi, jameel & Altarawneh, Yaseen. (2020). Determinants of Public Spending in Jordan.

9-Bailey, S. J. (1995). Public sector economics: theory, policy and practice. Macmillan International Higher Education.

10-Bartes, R. (2017). Definition of public expenditure. INTERACTION OF LAW AND ECONOMICS 2017, 27.

11-Brini, R., & Jemmali, H. (2016). Public spending efficiency, governance, political and economic policies: Is there a substantial causal relation? Evidence from selected MENA countries. International Journal of Economics and Financial Management, 1(1), 24-34.

12-Çelik, Kemal. (2018). Pro-Poor Public Expenditure Policy in Turkey.

13-ÇETİN, A. C. (2020). Coronavirus (Covidien-19) General Economic Activity and Equity in Turkey Outbreak Effects of Stock Index. Mehmet Akif Ersoy University Journal of Applied Sciences, 4 (2), 341-362.

14-Chan, S. G., & Karim, M. A. Z. (2012). Public spending efficiency and political and economic factors: Evidence from selected East Asian countries. Economic Annals, 57(193), 7-23.

15-Griffin, C. C., De Ferranti, D., Tolmie, C., Jacinto, J., Ramshaw, G., & Bun, C. (2010). Lives in the balance: Improving accountability for public spending in developing countries. Brookings Institution Press.

16-Hamerníková, B. (2017). Veřejné finance. Vybrané problémy. VEREJNÁ SPRÁVA A SPOLOČNOSŤ, 124.

17-Hamza, A. M. R., Talib, S. K., & Nehme, M. M. (2020). THE ROLE OF PUBLIC EXPENDITURE IN PROMOTING HUMAN DEVELOPMENT INDICATORS IN IRAQ CASE STUDY IN IRAQI SANITARY SECTOR. PalArch’s Journal of Archaeology of Egypt/Egyptology, 17(6), 12647-12658.

18-Kanano, A. G. (2006). Determinants of public expenditure growth in Kenya (Doctoral dissertation).

19-Kisaka, A. N. (2012). The effects of property taxes and local public spending on property value (Doctoral dissertation).

20-Machicado, C. G., Estrada, P., & Flores, X. (2010). Public expenditure policy in Bolivia: Growth and welfare (No. 04/2010). Development Research Working Paper Series.

21-Matebese-Notshulwana, K. (2021). Weak Procurement Practices and the Challenges of Service Delivery in South Africa. Public Procurement, Corruption and the Crisis of Governance in Africa, 93.

22-Mazibuko, G. P., & Fourie, D. J. (2017). Manifestation of unethical procurement practices in the South African public sector.

23-Pařízková, I., & Tomášková, E. (2017). Interaction of Law and Economics 2017. INTERACTION OF LAW AND ECONOMICS 2017, 224.

24-Peková, J. (2011). Veřejné finance: teorie a praxe v ČR. Wolters Kluwer Česká republika.

25-Premchand, A. (1993). Public expenditure management. International Monetary Fund.

26-Schuknecht, L. (2020). Public Spending and the Role of the State: History, Performance, Risk and Remedies. Cambridge University Press.

27-SCRIMGEOUR, F. G., & Vijay, K.  (2020), Sustainable Economic Growth in New Zealand.

28-Sila, B. M. (2016). Challenges To Effective Implementation Of The Budget In The Public Sector: A Case Study Of Cemastea (Doctoral dissertation, University of Nairobi).

29-Swaleheen, M., Ben Ali, M. S., & Temimi, A. (2019). Corruption and public spending on education and health. Applied Economics Letters, 26(4), 321-325.

30-Taruno, H. T. (2019). Public Spending and Poverty Reduction in Indonesia: The Effects of Economic Growth and Public Spending on Poverty Reduction in Indonesia 2009-2018. The Indonesian Journal of Planning and Development, 4(2), 49-56.

5/5 - (2 صوتين)

المركز الديمقراطى العربى

المركز الديمقراطي العربي مؤسسة مستقلة تعمل فى اطار البحث العلمى والتحليلى فى القضايا الاستراتيجية والسياسية والاقتصادية، ويهدف بشكل اساسى الى دراسة القضايا العربية وانماط التفاعل بين الدول العربية حكومات وشعوبا ومنظمات غير حكومية.

مقالات ذات صلة

اترك تعليقاً

لن يتم نشر عنوان بريدك الإلكتروني. الحقول الإلزامية مشار إليها بـ *

زر الذهاب إلى الأعلى