مدى ملاءمة تخصیصات الموازنة في مؤسسات التعلیم العالي الحكومیة العراقیة لتحقیق أهدافها: دراسة حالة على جامعة دیالى وهیئة التعلیم التقني The Appropriateness of Budget Allocations in Iraqi Public Higher Education Institutions for Achieving Their Objectives: A Case Study of Diyala University and the Foundation of Technical Education

العزي, عمار غازي إبراهیم (2014) مدى ملاءمة تخصیصات الموازنة في مؤسسات التعلیم العالي الحكومیة العراقیة لتحقیق أهدافها: دراسة حالة على جامعة دیالى وهیئة التعلیم التقني The Appropriateness of Budget Allocations in Iraqi Public Higher Education Institutions for Achieving Their Objectives: A Case Study of Diyala University and the Foundation of Technical Education. Masters thesis, جامعة الشرق الاوسط.

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Abstract

This study aimed at exploring how appropriate budget allocations in Iraqi public higher education institutions are for achieving the stated objectives of these institutions. To do so, it used a case study approach applied on two Iraqi public higher education institutions, which are the University of Diyala and the Foundation of Technical Education. The researcher analysed the budget for these two institutions over five years (2008-2012), and conducted interviews with financial officers who deal with the budget from both institutions. The study found that the budget allocations in both the University of Diyala and the Foundation of Technical Education do not achieve the stated objectives for both institutions, as most allocations are for salaries. It was also found that the budget department in the Ministry of Finance did not sufficiently take into account the initial budget prepared by either of the two institutions, and therefore it allowed for some unnecessary allocations and ف omitted some necessary allocations. The study also found significant differences between the details of the allocations in the budget and the actual expenditures by both institutions, and also found differences among figures for some budget items among the years covered in the study. The study recommended that more coordination exist between Iraqi public higher education institutions and the budget department in the Ministry of Finance, where the institutions prepare plans including their objectives and needs, and the budget department takes these amounts into account when allocating budget items. The study also recommended that Iraqi public higher education institutions allow more participation by faculties in planning the budget in order for it to be more optimal and achieve the institutions’ objectives and needs, and avoid as much as possible failures and changes in allocating budget items in practice by these institutions.

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