Measuring and Analyzing the Effects of Intelligence Theory on the Planning Stage of Federal General Budget Numbers in Iraq

The aim of the research is to uncover the close relationship between the planning stage of the state budget and the theory of multiple intelligence, an important tool in exercising the planning and accounting function or the behavioral factors of individuals using the theory of multiple intelligence. It is also important to assess the impact of the various dimensions of the IQ theory on the planning stage of preparing the general budget in Iraq. The study is based on the premise that "there exists a direct and strong impact of the multiple intelligence theory on the planning stage of preparing the federal general budget in Iraq." The research reached a number of conclusions, with the most notable one is that the SIG values of the independent variables (M4,M5 (Intrapersonal dimension, spatial dimension) have been shown to be less than (0.05). This value testified to the significance of the variable, i.e. their effect only on the dependent variable (M9) (planning of the budget). As for the remaining independent variables (M1,M2,M3,M6,M7,M7,M8) (linguistic dimension, Logical- Mathematical dimension, interpersonal dimension, bodily-kinesthetic dimension, Naturalistic dimension, musical dimension), they showed greater SIG values than (0.05). This testifies to their non-significance and that there is no role in the federal budget planning in Iraq.