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Title: Budgetary process in private Jordanian universities (PJUs) and the role of budget participation
Author: Mah'd, Osama Abdel-Latif
Awarding Body: University of Aberdeen
Current Institution: University of Aberdeen
Date of Award: 2010
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This thesis provides a better understanding of budgetary process and its characteristics in PJUs. This study aims at exploring budgetary process in such private universities, which includes the features of budgeting system applied: budget committee, budget accountant, budget format, the relation with Ministry of Higher Education (MoHE). The research aims also at studying the level of budget participation and related factors, researching the perceptions about budget procedures, investigating the impact of managers and department factors on budget characteristics, as well as examining the effects of budget participation on managerial performance. The investigation into the above objectives is approached through the employment of various methods. This thesis interviews sixteen budget preparers across eleven universities and a further three in the MoHE; and it collects 77 completed questionnaires from five PJUs. The research also employs archival documents, observations, guidelines and reports in order to accomplish the study objectives. This study adopts both qualitative and quantitative approaches in order to enhance the understanding of the researched phenomena and to highlight a number of findings. First, despite the similar features of PJUs, the budget process is dissimilar in these universities, in terms of the existence of the budget committee, budget accountant and participation procedures. Second, the results explain that all private universities adopt the MoHE budget format, but only seven out of nine apply it in their operations. The findings also indicate that three universities allow the lowest level of management to participate in the budget, four fulfil the minimum requirements of MoHE and allow the second level of management to participate, while two other universities adopt a centralised approach and do not allow the department managers to participate. Fourth, the interview results reveal inconsistency between university managers concerning their satisfaction with the MoHE budget. On the other hand, MoHE staff agreed that private universities comply with the requirements of the ministry. Fifth, there is no significant relation between the features of managers and their department with budget characteristics. Sixth, critically, the results suggest that budget participation is related to managerial performance. This study, therefore, concludes that the budget procedures should not exclude any manager in the university; and that budget participation will enhance the performance of the department managers.
Supervisor: Not available Sponsor: Applied Science University ; Jordan
Qualification Name: Thesis (Ph.D.) Qualification Level: Doctoral
EThOS ID:  DOI: Not available
Keywords: Private universities and colleges