Improve Performance or Corruption Motivation in Beyond Budget Implementation, Survey in Public Sector Organizations

This paper aims to determine possibility beyond budget implementation in public sector organization which submissive to federal government budget instructions, this budget as an act should be followed, by those organizations committed by financial ministry planning. We have discussed tow thinking groups. First, a group that performs the use of the budget as a tool for financial control, they criticize the use of beyond budget, (Horngren et al., 2004). second, group ague adoption of the budget in the control is method has become useless, beyond budget provide better utilization resource and best regarding with market opportunities and problems (Hope and Fraser, 2003), (Hansen et al., 2003). We interviewed accounting managers, auditing managers, and their assistance in research sample organizations which owned by government. Interviews were conducted from a managerial viewpoint with the accounting managers and their assistants, as well as from a control viewpoint with auditing managers, in order to distinguish between areas of corruption and financial performance motivation. Interview has done in December 2020 to February 2021, in public sector organization in Al-Najaf city in Iraq. We found public sector organization possible to implement beyond budget. However research sample organizations need to improve their level of controlling and efficiency for employees otherwise ignore traditional budgets, will cause corruption and authority misusing. Implementation beyond budgeting helps them to provide solutions the problems facing activities which unexpected