Analysis of the General Budget of the Hashemite Kingdom of Jordan (2005-2015)

The study aimed to identify the ability and accuracy in estimating revenues and expenditures by the executive authority in the Hashemite Kingdom of Jordan for the years 2005-2015. The importance of the study stems from the fact that it is characterized by the fact that it examines the accuracy of the estimation of expenditures and revenues of the public budget, which are linked to capital projects. The problem of the study is that the scarcity of resources in general affects the ability of the executive authority in the Kingdom of Jordan to prepare an estimated budget closer to the actual reality of revenues and expenditures. Therefore, the analytical descriptive methodology was used to determine the correlation and causal relations between the variables of the study that will explain the picture to the government decision makers in preparing the general budget. The study concluded that the Hashemite Kingdom of Jordan is able to prepare a budget close to the actual reality. This is a unique phenomenon in developing countries. The study recommended the adoption of information technology on the development of the strategies on which the budget is based.