Accounting, resource allocation, planning and efficiency : case studies of the United Kingdom and Iraqi universities
This study investigates the accounting, resource allocation, planning and efficiency of UK and Iraqi universities, concentrating on the efficiency with which universities manage their resource allocation in practice, which is seen in relation to university funding, goals and objectives, and governance. It evaluates financial planning and fund monitoring in UK and Iraqi universities in order to identify ways of improving their efficiency in these areas. In addition, a comparison is made between the two systems in terms of the efficiency or otherwise of their accounting and resource allocation. The study is structured as follows:PART ONE: THEORY AND METHODOLOGYThis reviews the background to the research and contains three chapters.CHAPTER ONE: Introduction and purpose of the study.CHAPTER TWO: Review of literature on the concept of efficiency and the role of accounting.CHAPTER THREE: The research methodologyPART TWO: UNITED KINGDOM UNIVERSITIESA variety of literature on higher education is discussed as a background to this research. CHAPTER FOUR: Covers higher education in the United Kingdom. The accounting system of the public sector and universities in particular is discussed in CHAPTER FIVE: The practice and evaluation of the public sector accounting system in the United Kingdom. These background chapters serve to introduce CHAPTER SIX: Efficiency in UK universities - a case study, which attempts to analyse the efficiency of universities in relation to the influences of central government, the University Grants Committee(UGC), the Committee of Vice-Chancellors and Principals (CVCP), University goals and objectives, and the governance of universities. The efficiency of university financial planning, resource allocation and fund monitoring is the focus of CHAPTER SEVEN: Accounting, resource allocation and planning in UK universities, in order to identify ways of improving their efficiency in these areas.PART THREE: IRAQI UNIVERSITIESBackground information is presented in a discussion based on literature and documentary evidence; CHAPTER EIGHT: Higher education in Iraq, and CHAPTER NINE: Accounting in developing countries and Iraqi public sector accounting and finance. Following these chapters is a discussion of the empirical investigation based on a structured questionnaire which forms CHAPTER TEN: Administrative efficiency of Iraqi universities, a case study, and CHAPTER ELEVEN: Accounting and financial efficiency of Iraqi universities. Suggestions for improvement are made in this chapter. CHAPTER TWELVE: A broad normative analysis of the Iraqi universities' case study.PART FOUR: COMPARISON BETWEEN THE UNIVERSITIES OF THE UNITED KINGDOM AND IRAQA broad comparison of the findings of the study and what has been learned from the previous chapters is made in CHAPTER THIRTEEN: University accounting, resource allocation, planning and efficiency in United Kingdom and Iraqi universities.