The budget process in Jordanian private universities (JPUs)

Mah'd, Osama; Buckland, R. B.

doi:10.1108/s1479-3563(2009)0000009010

Cited by 8 publications

(7 citation statements)

References 28 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…This includes how the institutions promote the culture of charitable endowments or waqf as well as the introduction of innovative financial mechanisms to tap for private savings, strong connection with university alumni and others. Mah'd and Buckland (2009) explained based on a management accounting framework, in financial management practices in HEIs, the budgeting process also is one of the key elements to ensure the sustainability of HEIs especially for private education institutions. Meanwhile in another study, relying on a political economy framework, Kanaan et al (2011) presented a critical analysis on patterns of consumption on HEIs system revealed that more spending provided for sustainability of higher education system is significant in increasing number of students.…”

Section: Literature Reviewmentioning

confidence: 99%

Comparative and Trend Analysis of Financial Management Practices in Southeast Asia Higher Education Institutions (HEIs)

Khamis¹,

Yahya²,

Jaafar³

et al. 2019

Soc. & Manage. Res. J.

View full text Add to dashboard Cite

This paper discusses the modernisation effort in financial management (FM) practices and income diversification strategies of higher education institutions (HEIs) in Southeast Asia. This effort and strategies attempt to enhance human, organisational and technical capacities of HEIs in Southeast Asia through systematisation and promotion of good practices. Furthermore, the modernisation effort of FM is also to promote regional integration through the creation of a network amongst financial managers pursuing modernisation in FM systems and practices. The data related to economic and social indicators, are provided by six HEIs in Southeast Asian countries (Indonesia, Thailand and Malaysia). The gathered data were scrutinised to initiate both macro and micro analyses. The six participated HEIs, filled-up a macro and micro observation template. The macro data was sourced from the World Bank database and Ministry of Higher Education. Meanwhile for the micro data, information on the financial management of a university was sourced by each participated HEI. The collected information, covering the period from 2013-2015 includes several socio-economic indicators such as GDP per capita, population and unemployment rate of a country and the HEI’s specific information on financial management approach. The data matrix is analysed and presented in graphs to illustrate the average behaviour of the collected data for all the countries and HEI. The results were compiled according to social and economic indicators as well as the HEI’s approach in sourcing for its institution to constitute a diagnosis of financing mechanisms of the HEI.

show abstract

Section: Literature Reviewmentioning

confidence: 99%

Comparative and Trend Analysis of Financial Management Practices in Southeast Asia Higher Education Institutions (HEIs)

Khamis¹,

Yahya²,

Jaafar³

et al. 2019

Soc. & Manage. Res. J.

View full text Add to dashboard Cite

show abstract

“…The internal system in each university forwards all payment and purchasing orders to the general manager, who approves the budget and other strategic decisions. According to Mah'd & Buckland (2009) the internal system of the private universities states that the president and the board of trustees should sign the budget proposal after its being approved by the board of directors. The president and other academic managers manage educational issues, such as appointing academics, managing academic plans, and representing the university.…”

Section: Decision Making Structure In Pjusmentioning

confidence: 99%

“…Until 2013, the MoHE restricts student numbers and does not allow any private university to accept more than 8,000 students. According to Mah'd and Buckland (2009) the MoHE thinks that quality of education can be affected by increasing the number of students in private universities. Recently, the MoHE responds to the universities pressure and starts allowing private universities to accept of more than 8000 students.…”

Section: Decision Making Structure In Pjusmentioning

confidence: 99%

“…The MoHE council then revises the budget to ensure that the university is adhering to the law. Mah'd and Buckland (2009) finds that the aim of sending the budget to the MoHE is determining scientific research expenses, the responsibility of the parent company concerning the university activities, and facilitating the comparison between universities based on the budget data. The budget format encloses a separate budget form for each administrative department and faculty in the university.…”

Section: Expendituresmentioning

confidence: 99%

“…The impact of external pressures on university management and governance is addressed in a considerable amount of literature (see Johnstone, 1998;Modell, 2006;Buckland, 2009;Mah'd & Buckland, 2009). Governments in most of the world have a responsibility to oversee the provision of HE (this is to protect HE quality, or for reasons of market failure) (Johnstone, 1998).…”

Section: Mohe Interventionmentioning

confidence: 99%

See 2 more Smart Citations

Is the Elephant Still in the Room: The Governance of Private Jordanian Universities (PJUs)?

Mansour¹,

Smady

Lutfi³

et al. 2015

IBR

View full text Add to dashboard Cite

This research aims to provide a better understanding of the governing bodies and methods in private Jordanian universities (PJUs). This is a descriptive research uses secondary and primary research tools such as interviews, archival documents, observations, and reports. These tools were all employed in this study to accomplish the objective. Nineteen interviews with financial managers, auditors, and Ministry of Higher Education (MoHE) staff were conducted. This research emphasizes that higher education in Jordan is considered one of the best systems in the Middle East and North Africa countries. The findings show that there is much competition in the private higher education and this motivates to research the governance methods. There is a trend in the world towards private higher education. Unlike their counterparts in the world, PJUs do not receive any support from the government, but also pay over than 25% of their income to the government and they are for the most part financed by student tuition fees. MoHE by law and through different procedures intervenes in the PJUs management and decisions.

show abstract

The quality of accounting education and the integration of the international education standards: evidence from Middle Eastern and North African countries

Mah'd

Mardini

2020

Accounting Education

View full text Add to dashboard Cite

The budget process in Jordanian private universities (JPUs)

Cited by 8 publications

References 28 publications

Comparative and Trend Analysis of Financial Management Practices in Southeast Asia Higher Education Institutions (HEIs)

Comparative and Trend Analysis of Financial Management Practices in Southeast Asia Higher Education Institutions (HEIs)

Is the Elephant Still in the Room: The Governance of Private Jordanian Universities (PJUs)?

The quality of accounting education and the integration of the international education standards: evidence from Middle Eastern and North African countries

Contact Info

Product

Resources

About