The Role Of Technology And Artificiel Intelligence In Developing Performance Budgeting

Abstract

This article aims to analyze and evaluate the pivotal role of technology and artificial intelligence in advancing performance budgeting in South Korea. This study reviews the concept of performance budgeting and its role in enhancing the efficiency and effectiveness of public spending, with a focus on its integration of advanced technological solutions. The research examines key digital technologies and solutions adopted by South Korea and analyzes the positive effects of this integration on performance budgeting. Employing a descriptive-analytical approach and a case study design, the study draws lessons from the South Korean experience and provides practical recommendations for developing countries, particularly Algeria, to apply this experience in modernizing their financial systems and enhancing transparency and accountability in public spending