Using budgets to measure the financial efficiency of higher education institutions: a case study of Tikrit University

Saad Salih Hussein and Naseem Al-Lallo

International Journal of Business Innovation and Research, 2025, vol. 37, issue 3, 372-389

Abstract: A budget is a dynamic tool used by management accounting to set a financial plan, control the resources, communicate among divisions, and subsequently reach financial efficiency by achieving the budgeted target. This paper aims to empirically investigate the use of budgets to measure the financial efficiency of higher education institutions, the Tikrit University in Iraq as a case study. Sixteen different budgets for a period of five years of data (2015-2019) were considered. Primary data was collected through the Delphi method and the min-max normalisation technique was employed. Partial adjustment model and fixed effect panel data analysis were used to measure the financial efficiency. The study observed that Tikrit University performed virtuously in the matter of achieving the budgeted target. Some contradictory results are found in the individual budget efficiency, which needs to be investigated further with appropriate data.

Keywords: budgets; financial efficiency; higher education institutions; Tikrit University. (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.inderscience.com/link.php?id=146991 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ids:ijbire:v:37:y:2025:i:3:p:372-389

Access Statistics for this article

More articles in International Journal of Business Innovation and Research from Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().