University of Khartoum

الموازنات كأدوات تخطيط ورقابة في الجامعات اليمنيةالواقع واتجاهات التطوير

الموازنات كأدوات تخطيط ورقابة في الجامعات اليمنيةالواقع واتجاهات التطوير

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dc.contributor.advisor احمد حسن الجاك en_US
dc.contributor.author خليل إبراهيم محمد, سعيد
dc.date.accessioned 2015-06-18T07:08:27Z
dc.date.available 2015-06-18T07:08:27Z
dc.date.issued 2015-06-18
dc.date.submitted 2007
dc.identifier.uri http://khartoumspace.uofk.edu/handle/123456789/13713
dc.description.abstract This research objects to expose and evaluate the current budget system and its procedures in the Yemeni Government Universities, in order to be more acquainted with the extent of how the budget can play its role as a tool of planning and control in its different stages, and to find out the most defects (shortages) by which such system is marked (characterized), along with the procedures related to the basic administrative operations such as planning, follow up, control. The effects of those defects (shortages) on the functions, duties and activities of the Universities have also been tackled, according to which appropriate proposals and recommendations are forwarded for the sake of developing the system\\\\\\\'s essential attributes. In order to accomplish or achieve that objective the researcher depended on the critical analytical descriptive methodology associated with the field study and the inductive method in presenting, analysing and deriving general principles from all the particulars related to the present situation and applications or practices of the budget system and its procedures within the framework of the Yemeni Government Universities. The plan of the research work consists of five chapters and a number of pertinent sub-chapters: The first chapter deals with the general frame of the research work. The second chapter deals with the theoretical frame of the research work and the previous studies. The third chapter deals with the existing administrative and financial aspects in the Yemeni Government Universities (a comprehensive review and evaluation). The fourth chapter deals with Monitoring , analyzing and discussing results of field research . The fifth chapter deals with summary of the results, recommendations and general proposals. The applicable framework of the research work consists of the preparation of questionnaire which consist of 67 paras, sub-divided into (4) four main parts. The first part deals with individual\\\\\\\'s data of the research sample. The second part consists of the existing budget system taking into consideration all items, classifications, tabulations, and procedures that are related to the preparation and discussion steps of the budget, along with the procedures of the implementation and control phases of that budget. The third part deals with measuring the impacts of the most defects and constraints of the system and its procedures. The fourth part deals with measuring the prospectives of developing the system and the relevant procedures. The sample of the research consists of 30 academics, 55 administrators, affiliated to the Yemeni Government Universities and the supervising officials, as well as those connected with the budgets at all levels who have relations with the budget from both phases alluded to above. The statistical approach had adequately been used, such as the statistical analytical programme (SPSS), for a number of descriptive statistical methods and analysis of the unilateral Variation (ANOVA), and the test of the a least significance difference (LSD). The results of the research were as follows:- 1. The existing budget and its procedures in the Yemeni Universities are not suitable especially those connected with the adrninistrative processes pertinent to the different phases of the budget system such as planning, follow –up and monitoring. 2. Availability of a mumber of shortcomings or defects within the existing budget system and procedures of the Yemeni Government Universities, along with noticeable impacts or effects of such defects on the different tasks and activities of the Universities and working force (both the academic and non academic staff-members). These defects affect the performance of all Universities and considered as a main stumbling block which stops them (the Universities) from achieving their main objectives adeqately. 3. The Importance of developing the budget system and its procedures in The Yemeni Government Universities, in such a manner that the role of the University Administration can be enhanced.The same concept applies to the role of the budget as a tool of planning, Control and measuring of the results. The Researcher also explained a number of recommendations and proposals, which represent solutions for developing the budget system and its procedures in The Yemeni Government Universities en_US
dc.publisher uofk en_US
dc.subject الموازنات كأدوات تخطيط ورقابة في الجامعات اليمنيةالواقع واتجاهات التطوير en_US
dc.title الموازنات كأدوات تخطيط ورقابة في الجامعات اليمنيةالواقع واتجاهات التطوير en_US
dc.type Thesis en_US
dc.Degree M.Sc en_US
dc.Faculty مدرسة العلوم الإدارية en_US
dc.contributor.faculty Business Administration en_US

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