IDEAS home Printed from https://ideas.repec.org/a/ids/ijbire/v37y2025i3p372-389.html
   My bibliography  Save this article

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

Author

Listed:
  • Saad Salih Hussein
  • Naseem Al-Lallo

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.

Suggested Citation

  • Saad Salih Hussein & Naseem Al-Lallo, 2025. "Using budgets to measure the financial efficiency of higher education institutions: a case study of Tikrit University," International Journal of Business Innovation and Research, Inderscience Enterprises Ltd, vol. 37(3), pages 372-389.
  • Handle: RePEc:ids:ijbire:v:37:y:2025:i:3:p:372-389
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=146991
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to

    for a different version of it.

    More about this item

    Keywords

    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijbire:v:37:y:2025:i:3:p:372-389. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=203 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.