Requirements for applying the beyond budget method in preparing the budget of the University of Mosul
A field study
Keywords:
budgeting, beyond budget method, resource allocation, Mosul University budgetAbstract
The current research aims to clarify the concept of the Beyond Budget method and the most important principles of its preparation, in addition to determining the requirements for the use of the Beyond Budget method at the University of Mosul, where the importance of the research stems from the importance of the budget in improving the performance of the governmental unit, as the application of more flexible methods in budget preparation would It limits the pressures of the environmental variables that the unit may be exposed to, and the researchers relied on a qualitative analysis of the respondents answers to the interview questions, and the researchers were able to know the requirements and acceptability of the Beyond Budget method at the University of Mosul. The researchers reached a number of conclusions, the most important of which was the inability of the current method adopted in preparing the budget of the University of Mosul to be an effective tool for evaluation and to provide information that helps decision-making which requires moving to modern methods of preparing budgets, and the use of the method Beyond Budget at the University of Mosul.
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