This study aims to identify the public budgeting currently applied in Iraq, and to explain the types of contemporary trends in public budgeting and its impact on the government's accounting system. In addition, this study provides an explanation of the proposed approach represented in programs and performance budgeting and its impact on the governmental accounting system. A questionnaire was prepared and distributed to the study sample and analyzed by the statistical program (SPSS, V.24.) The

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... udy concludes that the method of line-item budgeting is not appropriate in drawing the correct financial policy for Iraq. In addition, the government accounting system adopts certain measurement bases, such as the cash basis in recording financial operations, which does not give the true picture of expenditures and revenues. The program and performance budgeting application works to develop and modify the government accounting system through the use of the accrual basis, reducing government spending and controlling it well.