Identify barriers to implementing the operational budgeting deployment in Naja

Given the importance of operational budgeting in the country, the main objective of this study is to identify barriers to implementing operational budgeting in Naja. This research is an applied and descriptive-analytical method. Questionnaires were distributed among 116 statistical population including deputies, experts and staff of NAJA headquarters. And the chi-square test is used.The findings indicated that among environmental factors, the factor of "not designing a clear and acceptable roadmap for operational budgeting" with about 84%, and of structural factors, the factor "inability of accounting and financial reporting agencies to calculate depreciation and allocate it to Costs of services' with about 77% and also of content factors, 'low threshold for executives to hold people accountable' accounted for about 77% with the highest percentage of agreement among the statistical community as barriers. The results of this study illustrate the barriers to implementation of NSA's operational budgeting on the failure to fully deploy NSA's operational budgeting system and the extent to which each of these factors were affected: environmental barriers, structural barriers And the content hurdles to failure are also obvious